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IRS Sample Inter Vivos Charitable Remainder Unitrust—Term of Years
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IRS sample inter vivos charitable remainder unitrust - term of years; with annotations
Annotated Forms, Wills and Trusts
Estates & Trusts, Tax
Stocker and Rikoon on Drawing Wills and Trusts
PLI Item #:
"IRS Sample Inter Vivos Charitable Remainder Unitrust—Term of Years"
"Rev. Proc. 2005-53 and § 664(d)(2) of the Internal Revenue Code"
Funding of Trust
"Payment of Unitrust Amount"
Proration of Unitrust Amount
Distribution to Charity
Deferral of the Unitrust Payment Allocable to Testamentary Transfer
self-dealing within the meaning of § 4941(d) of the Code
Limited Power of Amendment
Investment of Trust Assets
Definition of Recipient
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