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IRS Sample Inter Vivos Nongrantor Charitable Lead Unitrust
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IRS sample inter vivos nongrantor 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
"IRS Sample Inter Vivos Nongrantor Charitable Lead Unitrust"
"Nongrantor Charitable Lead Unitrust"
Funding of Trust
Payment of Unitrust Amount
designated charitable recipient
Proration of Unitrust Amount
Distribution Upon Termination of Unitrust Period
Limited Power of Amendment
Investment of Trust Assets
Retained Powers and Interests
Income taxation of nongrantor charitable lead trusts
Deduction under § 642(c)(1)
Rule against perpetuities
Payment of part of unitrust for private purposes
Retention of the Right to Substitute the Charitable Lead Beneficiary
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