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- Charitable_remainder_unitrust abstract "A charitable remainder unitrust is an irrevocable trust created under the authority of Internal Revenue Code § 664 (\"Code\"). This special, irrevocable trust (known as a \"CRUT\") has two primary characteristics: (1) Once established, the CRUT distributes a fixed percentage of the value of its assets (on an annual or more frequent basis) to a non-charitable beneficiary (which is considered the settlor of the trust); and (2) At the expiration of a specified time (usually the death of the settlor), the remaining balance of the CRUTs assets are distributed to charity. The trustee determines the fair market value of the CRUT's assets at the time of contribution, and thereafter on the applicable valuation date. The fixed annuity percentage must be at least 5% and no more than 50% of the fair market value of the assets in the corpus. The remainder (the amount expected to go to charity) must be at least 10% of the fair market value of the assets contributed to the CRUT. Code Section 664(d)(1) sets the federal income tax requirements for a charitable remainder unitrust.ExampleAssume an individual, Mr. Smith, has $1 million of publicly traded stock and would like to establish a CRUT. Assume the CRUT is set up to pay the annuity to Mr. Smith over his lifetime. Mr. Smith selects a 10% CRUT. The CRUT will pay Mr. Smith 10% of its assets (initially $100,000) per year until Mr. Smith dies. At that time, any balance remaining in the CRUT will be distributed to charity. The term \"unitrust\" means the annuity percentage is fixed; the CRUT will distribute 10% of the value of the CRUT's assets each year, the CRUT's value may increase or decrease over time.".
- Charitable_remainder_unitrust wikiPageExternalLink ct1-form.pdf.
- Charitable_remainder_unitrust wikiPageExternalLink GovCodes12580-12599_1.pdf.
- Charitable_remainder_unitrust wikiPageExternalLink 26cfr1.664-4.pdf.
- Charitable_remainder_unitrust wikiPageExternalLink romney-avoids-taxes-via-loophole-cutting-mormon-donations.html.
- Charitable_remainder_unitrust wikiPageExternalLink ar02.html.
- Charitable_remainder_unitrust wikiPageExternalLink c.
- Charitable_remainder_unitrust wikiPageExternalLink usc_sec_26_00000664----000-.html.
- Charitable_remainder_unitrust wikiPageID "10782011".
- Charitable_remainder_unitrust wikiPageLength "13236".
- Charitable_remainder_unitrust wikiPageOutDegree "9".
- Charitable_remainder_unitrust wikiPageRevisionID "654865473".
- Charitable_remainder_unitrust wikiPageWikiLink Category:Taxation_in_the_United_States.
- Charitable_remainder_unitrust wikiPageWikiLink Category:Wills_and_trusts.
- Charitable_remainder_unitrust wikiPageWikiLink Fair_market_value.
- Charitable_remainder_unitrust wikiPageWikiLink Internal_Revenue_Code.
- Charitable_remainder_unitrust wikiPageWikiLink Natural_person.
- Charitable_remainder_unitrust wikiPageWikiLink Settlor.
- Charitable_remainder_unitrust wikiPageWikiLink Tax_Reform_Act_of_1969.
- Charitable_remainder_unitrust wikiPageWikiLink Trust_law.
- Charitable_remainder_unitrust wikiPageWikiLink Trustee.
- Charitable_remainder_unitrust wikiPageWikiLinkText "Charitable Remainder Unitrust (CRUT)".
- Charitable_remainder_unitrust wikiPageWikiLinkText "Charitable Remainder Unitrust".
- Charitable_remainder_unitrust wikiPageWikiLinkText "Charitable remainder unitrust".
- Charitable_remainder_unitrust wikiPageWikiLinkText "charitable remainder unitrust".
- Charitable_remainder_unitrust wikiPageUsesTemplate Template:Charity.
- Charitable_remainder_unitrust wikiPageUsesTemplate Template:Citation_needed.
- Charitable_remainder_unitrust wikiPageUsesTemplate Template:Reflist.
- Charitable_remainder_unitrust wikiPageUsesTemplate Template:USCSec.
- Charitable_remainder_unitrust wikiPageUsesTemplate Template:USCSub.
- Charitable_remainder_unitrust wikiPageUsesTemplate Template:USCSub2.
- Charitable_remainder_unitrust wikiPageUsesTemplate Template:UStaxation.
- Charitable_remainder_unitrust wikiPageUsesTemplate Template:USCSubs.
- Charitable_remainder_unitrust subject Category:Taxation_in_the_United_States.
- Charitable_remainder_unitrust subject Category:Wills_and_trusts.
- Charitable_remainder_unitrust hypernym Trust.
- Charitable_remainder_unitrust type Document.
- Charitable_remainder_unitrust type Organisation.
- Charitable_remainder_unitrust type Document.
- Charitable_remainder_unitrust comment "A charitable remainder unitrust is an irrevocable trust created under the authority of Internal Revenue Code § 664 (\"Code\").".
- Charitable_remainder_unitrust label "Charitable remainder unitrust".
- Charitable_remainder_unitrust sameAs Q5074437.
- Charitable_remainder_unitrust sameAs m.02qpttl.
- Charitable_remainder_unitrust sameAs Q5074437.
- Charitable_remainder_unitrust wasDerivedFrom Charitable_remainder_unitrust?oldid=654865473.
- Charitable_remainder_unitrust isPrimaryTopicOf Charitable_remainder_unitrust.