Chapter 8 - Gift Administration 8.1 Gift Annuities 8.1.1 How to Start a Program 8.1.2 State Registration Compliance 8.1.3 IRS Tax Forms 8.1.4 Unrecovered Basis 8.2 Charitable Remainder Trusts 8.2.1 State Regulations - The Administration 8.2.2 CRT Payouts and Four-Tier Accounting 8.2.3 Forms 5227 8.2.4 Trust Investments