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IRS Sample Inter Vivos Grantor Charitable Lead Unitrust
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IRS sample inter vivos grantor charitable lead unitrust; with annotations
Contract Clauses, Annotated Forms
Estates & Trusts, Tax
Stocker and Rikoon on Drawing Wills and Trusts
PLI Item #:
"Rev. Proc. 2008-45"
"Grantor Charitable Lead Unitrust"
Funding of Trust
Payment of Unitrust Amount
Proration of Unitrust Amount
Distribution Upon Termination of Unitrust Period
§ 4941(d), as modified by § 4947(a)(2)"
Limited Power of Amendment
Investment of Trust Assets
Retained Powers and Interests
disqualified person as defined in § 4946(a)(1)
Income tax deductibility limitations
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