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Sample Declarations of Trust and Alternate Provisions that Meet the Requirements for an Inter Vivos Charitable Lead Annuity Trust
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Sample declarations of trust and alternate provisions that meet the requirements for an inter vivos charitable lead annuity trust; with annotations
Contract Clauses, Annotated Forms
Estates & Trusts, Tax
Stocker and Rikoon on Drawing Wills and Trusts
PLI Item #:
"Sample Declarations of Trust and Alternate Provisions that Meet the Requirements for an Inter Vivos Charitable Lead Annuity Trust"
"Sample Inter Vivos Nongrantor Charitable Lead Annuity Trust"
Funding of Trust
Payment of Annuity Amount
Distribution Upon Termination of Annuity Period
Types of charitable lead trusts
Deduction under § 642(c)(1)
Charitable lead beneficiary requirements
Rule against perpetuities
Retention of the Right to Substitute the Charitable Lead Beneficiary
Designation of an Alternate Charitable Beneficiary
Generation-skipping transfer tax
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