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IRS Sample Inter Vivos Charitable Remainder Unitrust—Two Lives, Concurrent and Consecutive Interests
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IRS sample inter vivos charitable remainder unitrust - two lives, concurrent and consecutive interests; 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—Two Lives, Concurrent and Consecutive Interests"
"Rev. Proc. 2005-55 and § 664(d)(2) of the Internal Revenue Code"
Funding of Trust
Payment of Unitrust Amount
Payment of Federal Estate Taxes and State Death Taxes
Proration of Unitrust Amount
Distribution to Charity
Deferral of the Unitrust Payment Allocable to Testamentary Transfer
Limited Power of Amendment
Investment of Trust Assets
Definition of Predeceasing Recipient and Survivor Recipient
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