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Provisions for Testamentary Charitable Remainder Unitrust for One Life Form

Provisions for Testamentary Charitable Remainder Unitrust for One Life Form

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welcome this presentation explores the two types of charitable remainder trusts or CRTs the charitable remainder annuity trust or crat and the charitable remainder unit trust or Crut in another video I discuss CRTs in general let's start with A Brief Review of CRTs and then turn to crats and cruts a charitable remainder trust or CRT starts when a donor transfers assets into the trust the trust makes specific distributions at least annually to one or more non-charitable beneficiaries for the beneficiaries lives or for a specific number of years the gror along with the grantor spouse can be and often is the beneficiary at the end of the term the assets remaining in the trust go to one or more Charities the charity is called the remainder beneficiary the two main variations of charitable remainder trusts are the crat and the Crut those are not just four-letter words the CP pays a fixed dollar amount or a fixed percentage of its initial value to the non-charitable beneficiaries at

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