4830-01-p
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-108761–22]
RIN 1545-BQ58
Charitable Remainder Annuity Trust Listed Transaction; Hearing Cancellation
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Cancellation of a notice of public hearing on a proposed rulemaking and notice of
public hearing.
SUMMARY: This document cancels a public hearing on proposed regulations that would
identify certain charitable remainder annuity trust (CRAT) transactions and substantially similar
transactions as listed transactions, a type of reportable transaction.
DATES: The public hearing scheduled for July 11, 2024, at 10 a.m. ET is cancelled.
FOR FURTHER INFORMATION CONTACT: Vivian Hayes of the Publications and Regulations
Section, Associate Chief Counsel (Procedure and Administration) at (202) 317-6901 (not a tollfree number).
SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and a notice of public
hearing that appeared in the Federal Register on March 25, 2024 (89 FR 20569) announced
that a public hearing being held in person and by teleconference was scheduled for July 11,
2024, at 10 a.m. ET. The subject of the public hearing is under 26 CFR Part 1.
The public comment period for these regulations expired on May 24, 2024. The notice of
proposed rulemaking and notice of public hearing instructed those interested in testifying at the
public hearing to submit a request to testify and an outline of the topics to be addressed. We did
not receive a request to testify at the Public Hearing. Therefore, the public hearing scheduled
for July 11, 2024, at 10 a.m. ET is cancelled.

Oluwafunmilayo A. Taylor,
Section Chief,
Publications and Regulations Section,
Associate Chief Counsel,
(Procedure & Administration).

[FR Doc. 2024-13456 Filed: 6/18/2024 8:45 am; Publication Date: 6/20/2024]