No. The IRS is correct in disallowing the deduction. Unfortunately, under the IRC, Arthur’s good deeds should be “rewarded” with a zero charitable contribution deduction on his estate tax return because the trustee failed to abide by the terms of the trust and actually make the annuity payments to Arthur. These facts are about the same as those in Estate of Atkinson, 90 AFTR 2d 2002-6845, 2002-2 USTC ¶60,449 (11^th Cir. 2002), cert. denied, affirming 115 T.C. 26 (2000), where annuity payments were not made until after the death of the annuitant. Because the trust did not make the annuity payments, it did not comply with the requirement for classification as a CRAT to distribute at least 5% of the original value of the trust. The court stated, “To preserve the estate’s ability to claim a charitable deduction for a remainder interest in property, the trust must not only be set up as a CRAT, but it must also comply with the CRAT statutory requirements from its formation to the final disposition of the trust’s assets.”