H.R. 32 — To amend the Internal Revenue Code of 1986 to ensure that charitable beneficiaries of charitable remainder trusts are aware of their interests in such trusts.

Summary

Amends the Internal Revenue Code to establish requirements for notifying charitable beneficiaries of charitable remainder trusts of their interests in such trusts. Establishes penalties if such notices are not filed.

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Legislative Actions

1995-01-04
Introduced in House
1995-01-04
Introduced in House
1995-01-04
Referred to the House Committee on Ways and Means.
1995-07-11
Committee Hearings Held.
1995-07-12
Committee Hearings Held.

To amend the Internal Revenue Code of 1986 to ensure that charitable beneficiaries of charitable remainder trusts are aware of their interests in such trusts.

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