Rev. Proc. 2008-45

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Rev. Proc. 2008-45 Powered By Docstoc
					
				
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Description: Rev. Proc. 2008-45 contains sample forms for inter vivos nongrantor and grantor charitable lead unitrusts providing for unitrust payments payable to one or more charitable beneficiaries for the unitrust period followed by the distribution of trust assets to one or more noncharitable remaindermen. The procedure also contains annotations to the sample trusts and alternate provisions that may be integrated into the sample trusts.
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