美國國稅局(IRS)加強了針對慈善剩餘年金信託(CRATs)的執法力度。它發布了一項提案法規，將「不恰當地聲稱對捐贈財產進行基礎增值以避稅」的慈善剩餘年金信託指定為上榜交易。受該提案影響的信託交易是指授予人是指授予人用公平市場價格高於其計稅基礎的財產來資助慈善剩餘年金信託，然後聲稱資金轉移引發公平市場價格(FMV)的遞增稅基。因此，信託出售已升值財產的收益將不會對授予人納稅。

US: IRS increases enforcement against CRATs

The US Internal Revenue Service (IRS) has stepped up its enforcement efforts against charitable remainder annuity trusts (CRATs). It has released proposed regulations that designate as a listed transaction a CRAT that 'improperly claims a basis step-up in donated property to avoid taxes'. Trust transactions affected by the proposal are those where the grantor funds a CRAT with property that has a higher fair market value (FMV) than their tax basis in it, then claims that the funding transfer triggers a step-up basis to the FMV. As a result, gains on the trust's sale of the appreciated property would not be taxable to the grantor.

Source of information:
Meadows, Collier, Reed, Cousins, Crouch & Ungerman
IRS
US Department of Justice (February 2022)