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charitable remainder trust |
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charitable remainder trust (Charitable Remainder Irrevocable Unitrust) n. a form of trust in which the donor (trustor or settlor) places substantial funds or assets into an irrevocable trust (a trust in which the basic terms cannot be changed or the gift withdrawn) with an independent trustee, in which the assets are to go to charity on the death of the donor, but the donor (or specific beneficiaries) will receive regular profits from the trust during the donor's lifetime. The IRS will allow a large deduction in the year the funds or assets are donated to the trust, and the tax savings can be used to buy an insurance policy on the life of the donor which will pay his/her children the proceeds upon the donor's death. Thus, the donor (trustor) can make the gift to charity, make a return on his/her money and still arrange to make a large gift at death to his/her heirs. The disadvantage is that the assets are permanently tied up or committed. Want to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit the webmaster's page for free fun content. |
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charitable contribution Charitable Remainder Irrevocable Unitrust Charitable Trust Living Trust trust Unitrust | CPA tax advisers should be aware of recent guidance on CRTs concerning unrelated business taxable income (UBTI), pro rata division of CRTs and a type of transaction involving a CRT that the Service has designated a "transaction of interest. Cardiac resynchronization therapy (CRT) is currently approved for treatment only for patients with symptoms of severe heart In the current MADIT-CRT trial, Moss sought to determine if preventive CRT-D therapy, the combination of an ICD with CRT, could reduce the risk of mortality and heart failure in patients with mild cardiac disease. CRT specialises in industry leading customer survey solutions which collect customer feedback and help organisations improve their customer service. |
CRT |
CRSS CRSSA CRSSG CRSSING CRSSL CRSSNG CRSSP CRST CRST Complex CRST syndrome CRSTA CRSTDLA CRSTDP CRSTI CRSTIAC CRSTID CRSTL CRSTRA CRSU CRSV CRSV CRSVR CRSW CRSWC CRSWMA CRT CRT Display UnitCRT monitor CRT monitor CRT monitors CRT monitors CRT screen CRT-D cRT-PCR Crta CRTAC CRTAT CRTB CRTBL CRTBP CRTC CRTC Interconnection Steering Committee CRTD CRTDDS CRTE CRTEC CRTED CRTEE CRTEN CRTES CRTF CRTFA | |||||||
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