A charitable lead annuity trust (CLAT) using a low Internal Revenue Code Section 7520 rate can be more transfer-tax effective than a charitable lead unitrust (CLUT) if property passes to children. But ...

The value of an annuity, a unitrust interest, an estate (income or use interest) for life or term of years, or a remainder or a reversionary interest is valued for most income, estate, gift, and ...

A trust must qualify as a charitable remainder unitrust at its inception in order to generate a charitable deduction. The extent to which the provisions of a CRUT may be changed in any way after its ...

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In the recent Private Letter Ruling 202448002, the Internal Revenue Service ruled that a trust’s proposed modifications won’t disqualify it as a charitable remainder unitrust (CRUT) under Internal ...

'Tis more blessed to give than receive. Especially when charitable remainder unitrusts are involved. Properly set up and administered, a charitable unitrust makes benefactors the beneficiaries - of ...