charitable remainder annuity trust
- charitable remainder annuity trust
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charitable remainder annuity trust see trust
Merriam-Webster’s Dictionary of Law.
Merriam-Webster.
1996.
- charitable remainder annuity trust
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A kind of charitable remainder trust in which the income beneficiary is paid a fixed amount by the trustee each year.
Category: Wills, Trusts & Estates → Estate Tax
Category: Wills, Trusts & Estates → Living Trusts & Avoiding Probate
Nolo’s Plain-English Law Dictionary.
Gerald N. Hill, Kathleen Thompson Hill.
2009.
Look at other dictionaries:
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charitable remainder annuity trust — A trust which must pay the noncharitable income beneficiary or beneficiaries a sum certain annually, or more frequently, if desired, which is not less than 5% of the initial net fair market value of all property placed in the trust as finally… … Black's law dictionary
charitable remainder trust — see trust Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. charitable remainder trust … Law dictionary
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Private annuity trust — A private annuity trust (PAT) enables the value of highly appreciated assets, such as real estate, collectables or an investment portfolio, to be realized without directly selling them and incurring substantial taxes from their sale. A PAT can… … Wikipedia
