Tag: tax_regulations

IRS and Treasury Target Abusive Charitable Remainder Annuity Trust Schemes

8 Jul 2026 9:40 a.m.

The Treasury and IRS issued final regulations identifying certain Charitable Remainder Annuity Trust (CRAT) arrangements as listed transactions. This move targets abusive tax avoidance schemes involving property sales and Single Premium Immediate Annuities, requiring disclosures and imposing penalties.

Politics and Government Business Law Enforcement Federal Government General Politics Economy Legal Financial Markets IRS Treasury Department Charitable Remainder Annuity Trust Tax Avoidance Listed Transactions Tax Regulations Frank J. Bisignano
Treasury and IRS Issue New Guidance for Sovereign Investors on Section 892 Regulations

29 May 2026 9:37 a.m.

The Treasury and IRS issued new guidance for Section 892 regulations, providing grandfathering protection and transitional relief to foreign governments and sovereign wealth funds investing in the U.S., aiming to maintain economic stability and attract investment.

Politics and Government Business USA General Politics Federal Government Economy Financial Markets Legal IRS Treasury Department Section 892 Foreign Governments Sovereign Wealth Funds Tax Regulations U.S. Investments