Illustration of CRAT listed transactions — a charitable trust document with a caution shield and magnifying glass over an IRS envelope
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CRAT Listed Transactions: IRS Final Rule July 2026

BySW Accounting admin

Are all Charitable Remainder Annuity Trusts still safe to use? Yes — but a specific subset just became a reportable tax shelter. On July 8, 2026, Treasury and the IRS issued final regulations naming certain CRAT listed transactions, requiring participants and material advisors to disclose them or face penalties. Charitable Remainder Annuity Trusts have long…