Understanding CRUTs

Note: Links to our free templates are at the bottom of this long guide.
Also note: This is not legal advice

Introduction

Charitable Remainder Unitrusts (CRUTs) offer a significant opportunity for those seeking to make a lasting impact with their charitable giving. A CRUT is a type of trust set up by a donor whereby an asset is transferred and managed by a trustee, who provides an income stream to the donor or another beneficiary for life. When the donor passes away, the remainder of the trust assets are distributed to the designated charity.

The advantages of using CRUTs to facilitate charitable donations are numerous; not only do they provide donors with an immediate tax deduction from transferring their assets into the trust, but any income generated from these assets is also taxed at lower capital gains rates - potentially resulting in considerable savings for both parties involved. Additionally, since these assets are transferred away from the donor’s estate upon their death, it can help reduce any potential estate taxes in place.

At its core, this type of trust allows charities to benefit from both annual distributions made by trustees as well as larger sums received when the donor passes away. Not only this, but it can also be beneficial for estate planning; donors have much more control over how their asset will be used after they pass and can ensure that it serves its intended purpose - whether that be providing an income stream for beneficiaries or supporting specific programmes and services offered by charities.

What’s more, Genie AI offers free access to millions of data points on market-standard cruts via our open source legal template library - which anyone can use without paying a lawyer or having an account with us - making it easier than ever before to draft and customize high quality legal documents tailored precisely to suit your needs! We want our resources here at Genie AI to be accessible and helpful so if you’re interested in learning more about understanding CRUTS then look no further: read on below for our step-by-step guidance on using CRUTs correctly and find out how you can access our template library today!

Definitions

CRAT (Charitable Remainder Annuity Trust) - A type of trust that pays out a fixed amount of money each year, then distributes the remaining assets to a charity upon completion of the trust term.

Internal Revenue Service (IRS) - A government agency responsible for collecting taxes and enforcing tax laws.

Irrevocable - Not able to be changed or canceled.

Employer Identification Number (EIN) - A unique nine-digit number assigned by the IRS to identify a business for tax purposes.

Tax Deduction - An amount of money that can be subtracted from total taxable income and used to reduce the total amount of tax owed.

Tax Deferred - Income that is not subject to taxation until it is paid out.

Form 1041 - A form used to report the income generated by a trust.

Trust Agreement - A legal document that outlines the terms and conditions of a trust.

Trust Certificate - A document that identifies the name of the trust, the donor’s name, the charity’s name, and other pertinent information.

Contents

1. What is a Charitable Remainder Unitrust (CRUT)?
2. What are the different types of CRUTs?
3. What are the rules and regulations governing CRUTs?
4. What are the considerations when choosing a CRUT?
5. What is the process of setting up a CRUT?
6. Prepare a trust agreement
7. Draft a trust certificate
8. File a Form 1041
9. Obtain an employer identification number (EIN)
10. Create a written trust agreement
11. What are the tax benefits of a CRUT?
12. Tax deductions
13. Tax-deferred growth
14. How does a CRUT work?
15. Establishing the trust
16. Distributing the income
17. Distributing the assets
18. What are the benefits of giving a large sum of money to charity through a CRUT?
19. Tax savings
20. Potentially increased returns
21. Tax-free investment growth
22. What are the advantages and disadvantages of a CRUT?
23. Advantages:
    #1. Potentially increased returns
    #1. Tax savings
    #1. Tax-deferred growth
24. Disadvantages:
    #1. Limited control over assets
    #1. Potentially reduced liquidity
    #1. Potentially reduced return of principal

Get started

What is a Charitable Remainder Unitrust (CRUT)?

• Understand that a Charitable Remainder Unitrust (CRUT) is a type of trust that offers financial benefits to the grantor and their beneficiaries
• Learn that with a CRUT, the grantor can donate assets to the trust and receive a charitable tax deduction
• Know that the grantor also has the ability to receive fixed or variable payments during their lifetime or over a period of time
• Understand that distributions are made to the beneficiaries after the grantor’s death
• Be aware that the grantor can also receive a variable payment based on the trust’s investment performance
• Know that the trust is managed by a trustee or financial advisor who invests the assets and distributes the payments
• Recognize that a CRUT is an excellent way to support a charity while also providing financial benefits to the grantor and their beneficiaries

How you’ll know when you can check this off your list and move on to the next step:
Once you understand the definition of a Charitable Remainder Unitrust (CRUT), its benefits to the grantor and their beneficiaries, and how it is managed, you can move on to the next step.

What are the different types of CRUTs?

• Net Income with Makeup Charitable Remainder Unitrust (NIMCRUT): This type of CRUT allows you to receive an income stream equal to the trust’s net income, plus any amounts that were not paid out in prior years.
• Net Income Only Charitable Remainder Unitrust (NICRUT): This type of CRUT allows you to receive an income stream equal to the trust’s net income, with no makeup provision.
• Charitable Remainder Annuity Unitrust (CRAT): This type of CRUT pays a fixed percentage of the trust’s initial value each year.
• Charitable Remainder Annuity Trust (CRT): This type of CRUT pays a fixed amount each year, determined at the time of its formation.

When you can check this off your list and move on to the next step:
Once you have a good understanding of the different types of CRUTs and what they involve, then you can check this step off your list and move on to the next step.

What are the rules and regulations governing CRUTs?

• Understand that there are certain federal, state and local laws governing CRUTs.
• Familiarize yourself with the requirements for a CRUT to qualify for the federal income tax deduction.
• Learn about the tax advantages of a CRUT, including the potential for tax-free growth and income.
• Understand the restrictions on distributions of principal and income from the CRUT.
• Be aware of the rules governing how a CRUT can be amended, terminated, or revoked.

Once you have a good understanding of the rules and regulations governing CRUTs, you can check this off your list and move on to the next step.

What are the considerations when choosing a CRUT?

• Consider the type of asset that you plan to donate, such as real estate, securities, or cash.
• Research the tax benefits associated with establishing a CRUT, such as charitable deductions, capital gain avoidance, and estate tax savings.
• Determine how much you plan to donate to the CRUT and if you’ll receive any income from the trust or assets.
• Consider how long you want the trust to remain in effect and the time period for distribution of income and/or assets.
• Decide on the beneficiaries of the CRUT, and how much of the trust’s income and/or assets they will receive.
• Identify a trustee for the trust and discuss the rules and regulations for the trust with the trustee.
• Research the different types of CRUTs and determine which type is best suited for your needs.

You’ll know you can check this off your list when you have considered all the above factors and have made decisions or reached conclusions based on your research.

What is the process of setting up a CRUT?

• Consult with an attorney about the legal requirements for setting up a CRUT in your state.
• Work with your attorney to draft a trust agreement.
• Set up a bank account for the CRUT and appoint a trustee to manage the account.
• Prepare a deed to transfer the property to the trust.
• Have the deed notarized and filed with the appropriate county office.
• Distribute the trust assets to the beneficiaries in accordance with the trust agreement.

Once all of these steps are completed, you can check this off your list and move on to the next step of preparing a trust agreement.

Prepare a trust agreement

• Consult with a lawyer to ensure that the trust agreement is legally sound
• Incorporate the details of the CRUT into the trust agreement
• Draft the trust agreement and have it reviewed by the lawyer for accuracy
• Have all trustees sign the trust agreement
• File the trust agreement with the state
• Once the trust agreement is filed and accepted by the state, you can check this off your list and move on to the next step.

Draft a trust certificate

• Identify the parties involved in the trust and their respective roles (grantor, trustee, beneficiary, etc.)
• Fill out the trust certificate with the names of the parties and their roles
• Make sure the trust certificate is signed and dated by the grantor and trustee
• Check that the trust certificate matches the trust agreement
• Once you have the trust certificate signed and dated, you can move on to the next step: filing a Form 1041.

File a Form 1041

• Obtain Form 1041 from the IRS (https://www.irs.gov/forms-pubs/about-form-1041)
• Gather information regarding the trust and trustees, beneficiaries, and income
• Fill out the form and submit it to the IRS
• Keep a copy of Form 1041 for your records
• You will know you have completed this step when you have submitted the form to the IRS and have a copy of it for your records.

Obtain an employer identification number (EIN)

• Apply for an EIN from the IRS website or from your local IRS office
• Have the personal information of the trustee and the trust itself ready
• Fill out the Form SS-4 application for an EIN
• Submit the form either online or through the mail
• Once you have received the EIN, you can move on to creating the written trust agreement.

Create a written trust agreement

• Draft a written trust agreement that outlines the terms of the CRUT.
• Make sure the agreement includes the following details:
• The name of the trust and the tax identification number
• The purpose of the trust
• The trustee’s duties and responsibilities
• The beneficiaries of the trust
• The name of the CRUT and the method of distribution
• The duration of the CRUT
• Have the trustee and all necessary parties sign the agreement.
• Once the trust agreement is signed and in place, the CRUT is officially established.

What are the tax benefits of a CRUT?

• CRUTs offer the opportunity to obtain tax benefits such as deductions for charitable contributions and a potential reduction in estate taxes.
• Consult a tax professional to ensure that you are taking full advantage of the tax benefits available with a CRUT.
• Once you have discussed the specifics of the CRUT with a tax professional, the tax benefits can be checked off your list.

Tax deductions

• Understand the tax deductions associated with a Charitable Remainder Unitrust (CRUT).
• Learn how much you can deduct as a gift to charity.
• Find out how to calculate the tax deduction amount.
• Know how to report your CRUT contributions on your tax return.

Once you have reviewed the tax deductions associated with a CRUT and have a good understanding of how to calculate and report them, you can move on to the next step of understanding tax-deferred growth.

Tax-deferred growth

• Understand how taxes are deferred on CRUTs by learning about capital gains, which are taxed at a lower rate than ordinary income
• Research the benefits of deferring taxes until the assets are sold or distributed
• Analyze whether tax-deferred growth is a beneficial option for your financial situation
• Once you have a good understanding of the concept of tax-deferred growth and the potential benefits it can provide, you can move on to the next step of understanding how CRUTs work.

How does a CRUT work?

• Understand the basic principles of a CRUT and how it can be used to manage assets and grow wealth
• Research the IRS rules and requirements for setting up a CRUT
• Determine the charitable purpose of the trust and how the assets will be used
• Choose an independent trustee to manage the trust and ensure that it remains in compliance with IRS regulations
• Consider whether an annuity CRUT or a net income CRUT is right for you
• Draft the trust agreement, including the trustee’s responsibilities and the rules of the trust
• Have the trust agreement reviewed by an attorney
• Execute and fund the trust, transferring assets to the trustee

You will know when you can check this off your list and move on to the next step when you have completed the steps above and established the trust.

Establishing the trust

• Gather the necessary documents and information to create a trust, including a list of the trust’s beneficiaries and a list of the trust’s assets
• Find and select a Trustee to oversee the trust
• Draft and sign the trust document according to all applicable legal requirements
• Take any necessary steps to fund the trust

You will know you have completed this step when you have gathered the necessary documents, found and selected a Trustee, drafted and signed the trust document, and taken any necessary steps to fund the trust.

Distributing the income

• Calculate the income generated from trust assets for the current tax year
• Determine if the trust can distribute all or a portion of the income to the beneficiaries
• If the trust can distribute income, the trustee must decide how much to distribute to each beneficiary
• Ensure that all income is reported and taxes are paid appropriately
• Income distributions should be made in a timely manner
• Once the income has been distributed, the trustee should keep track of who received what amount to ensure accuracy
• When all income distributions have been made and all taxes have been paid, the distribution of income step is complete.

Distributing the assets

• Contact a financial advisor to determine the best ways to distribute your assets among the trust’s beneficiaries
• Consider the tax implications of the distributions
• Develop a plan for how the assets will be distributed over time
• Consult with a lawyer to make sure the plan is legally valid and meets all applicable regulations
• Open an account with a financial institution to accept the asset distributions
• Draft the necessary documents to transfer the assets to the trust’s beneficiaries
• When all the assets have been distributed according to the plan, make sure to document the distributions and file the appropriate paperwork
• You can check this step off your list when all the assets have been distributed according to the plan.

What are the benefits of giving a large sum of money to charity through a CRUT?

• A CRUT can help you reduce your taxable income and the amount of money that you would otherwise have to pay in taxes.
• A CRUT can also provide a steady income stream for the charity for years to come, which can be used to support their mission or to provide grants and scholarships to those in need.
• A CRUT can also be set up so that the charity receives the full amount of the donation without the need for further distribution.
• You can also name a successor beneficiary, who will receive the funds if the charity is no longer able to use them or when the CRUT term expires.

You can check this step off your list when you have fully researched the benefits of giving a large sum of money to charity through a CRUT, and have decided if this is the right option for you.

Tax savings

• Understand the tax savings associated with a CRUT:

• A CRUT helps donors to avoid capital gains taxes and gift taxes on the value of the assets placed in the trust.
• Depending on the size of the donation, donors may be able to deduct a portion of the donation from their taxable income.
• The value of the charitable tax deduction depends on the donor’s tax liability and the current market value of the assets placed in the trust.
  • Determine the size of the donation and the associated tax savings:
• Donors should consult with a tax professional to determine the potential tax savings associated with a CRUT.
• The size of the donation will determine the amount of the charitable tax deduction.
• The donor’s tax liability will determine how much of the donation can be deducted from their taxable income.
  • Once you have a good understanding of the tax savings associated with a CRUT, you can move on to the next step.

Potentially increased returns

• Understand the concept of a Charitable Remainder Unitrust (CRUT) and the benefits this type of trust can provide
• Research the different types of CRUTs, such as a standard CRUT, a net income CRUT, and a net income with makeup CRUT
• Explore the potential for increased returns through a CRUT, as the trust allows you to benefit from the potential growth of investments
• Consider the risks associated with investing a portion of your money in a trust, such as market volatility and the potential for losses
• Speak to a qualified financial advisor to determine if a CRUT is a suitable option for you

Once you understand the concept of a CRUT, the different types available, potential returns, and associated risks, you can move on to the next step.

Tax-free investment growth

• Understand the tax benefits of investing in a CRUT by researching the Internal Revenue Code and any relevant regulations
• Learn about the tax-exempt status of CRUTs, and how the tax-free growth of your investments can benefit you
• Consult a financial advisor or tax professional to ensure you are getting the most out of your investments
• When you feel confident that you understand tax-free investment growth with CRUTs, you can move on to the next step.

What are the advantages and disadvantages of a CRUT?

• Research the benefits and drawbacks of a Charitable Remainder Unitrust (CRUT).
• Understand how a CRUT is designed to benefit both the donor and the charity.
• Learn about the tax advantages of a CRUT, including tax-free investment growth and deferral of capital gains taxes.
• Consider the potential risks of a CRUT, including the lack of control over the investments and the inability to access the principal.
• Determine whether a CRUT is the right choice for your situation.

You’ll know when you can check this off your list and move on to the next step when you have a good understanding of the advantages and disadvantages of a CRUT.

Advantages:

• CRUTs can provide investors with tax advantages and increased returns
• A CRUT can help spread out the tax liability of the income of an estate over a longer period of time
• CRUTs are a great way to conserve capital and pass assets to heirs with minimal tax liability
• You can evaluate the performance of a CRUT more easily than with other trusts
• When you know the advantages of a CRUT and how it can benefit you, you can check this off your list and move onto the next step.

Potentially increased returns

• Learn how to increase returns with a CRUT, such as using a fixed annuity or variable annuity
• Calculate the potential increased return from a CRUT and compare it to other investments
• Understand the differences between a CRUT and other investments, such as mutual funds, IRAs, and stocks
• Determine the best CRUT to meet your goals and objectives
• When you’ve understood the differences between a CRUT and other investments, and have determined the best CRUT for your goals, you can move on to the next step, #### Tax savings.

Tax savings

• Learn the ways in which a Charitable Remainder Unitrust (CRUT) can save you taxes and increase your returns:
• A CRUT is a tax-exempt trust that can provide you with an income stream while also providing a tax deduction when the trust is established.
• The income stream you receive from the CRUT is tax-deferred, and you can use the tax savings to reinvest and potentially increase your returns.
• The trust also provides tax-free growth, so any money left in the trust will grow without being taxed.
• Understand how to use the tax savings from a CRUT:
• Invest the tax savings from your CRUT into stocks, bonds, mutual funds, or other investments that can potentially increase your returns.
• Reevaluate your investments regularly to ensure they are still aligned with your goals.
• Know when you’ve completed this step:
• Once you understand the tax savings associated with a CRUT, and you know how to use the savings to potentially increase your returns, you can move on to the next step.

Tax-deferred growth

• Understand the basic concept of tax-deferred growth with a CRUT. Tax-deferred growth means that the income from the CRUT is not taxed until it is distributed to beneficiaries.
• Learn more about the different types of tax-deferred investments available with a CRUT and how they work.
• Consider the benefits of tax-deferred growth with a CRUT, such as avoiding taxes on the growth of the investment until it is distributed to beneficiaries.
• Understand how to calculate the estimated future value of a CRUT with tax-deferred growth.
• Learn the rules and regulations associated with tax-deferred growth with a CRUT.
• When you have a good understanding of tax-deferred growth with a CRUT, you can check this off your list and move on to the next step.

Disadvantages:

• Understand the disadvantages of a Charitable Remainder Unitrust (CRUT):
• No control over investments
• Tax-deferred growth is limited to the amount of the initial contribution
• When you have a good understanding of the drawbacks of a CRUT, you have completed this step and can move on to the next step.

Limited control over assets

• Understand that with a CRUT, you cede control of the assets you contribute to the trust
• This means that you will no longer be able to make decisions regarding the sale of the assets or how the income is allocated
• You must rely on the trustee to manage the trust according to the terms of the trust document
• You should make sure you understand the terms of the trust before contributing assets to it
• Once you can understand and accept that you will have limited control over the assets you contribute to the trust, you can move on to the next step.

Potentially reduced liquidity

• Understand the potential of reduced liquidity with a CRUT. When you invest in a CRUT, you are taking on added risk that the assets in the trust may not be as liquid as other investments.
• Research the assets in the CRUT and its potential liquidity. You should also consider whether you have the financial resources to absorb any potential losses.
• Evaluate the potential of reduced liquidity in the CRUT. Consider alternative investments that may provide more liquidity.
• When you feel comfortable with the potential of reduced liquidity and have evaluated other potential investments, you can check this off your list and move on to the next step.

Potentially reduced return of principal

• Become familiar with the concept of a Charitable Remainder Unitrust (CRUT). These are trusts that allow you to donate a sum of money to charity while also retaining the ability to receive income from the trust.
• Understand that the principal of the trust is initially invested in a variety of assets. However, over time, the principal may be reduced as the trust distributes income.
• Learn the rules governing when and how much income may be distributed from the trust. These rules will depend on the type of CRUT and the agreement entered into between the donor and the charity.
• Consider the potential tax implications of donating to a CRUT. Depending on your situation, you may be able to take advantage of certain tax benefits.
• Consider how your return of principal is affected by the investment choices made by the trustee. You may want to discuss the investment strategy with the trustee to ensure that your principal will not be reduced too much over time.

Once you have a good understanding of the concept of CRUTs, the rules governing the trust, and the potential tax implications, you can check this off your list and move on to the next step.

FAQ

Q: What is the difference between a CRUT and a CRAT?

Asked by Monica on April 7th, 2022.
A: A Charitable Remainder Unitrust (CRUT) is an irrevocable trust that pays out income to at least one non-charitable beneficiary for a term of years or for their lifetimes, after which the remaining trust assets are distributed to a charitable organization. A Charitable Remainder Annuity Trust (CRAT) is similar except that instead of receiving an income stream, the beneficiaries receive a fixed sum each year.

Q: Are there any tax benefits associated with creating a CRUT?

Asked by Avery on October 12th, 2022.
A: Yes, there are several tax benefits associated with creating a CRUT. For example, the donor of the assets can claim a federal income tax deduction for their gift to the trust, and they may also qualify for estate tax savings. Additionally, any capital gains taxes due on the donated assets will be deferred until the trust is terminated.

Q: How does a CRUT work in terms of investment strategy?

Asked by Jessica on December 10th, 2022.
A: The trustee of a CRUT has discretion over how to invest the trust’s assets in order to generate income for the beneficiaries. The trustee must act in accordance with the trust’s terms and the prudent investor standard, which requires them to diversify investments and manage risk appropriately. Generally speaking, trustees look for investments with steady returns that will provide income to the beneficiaries for the term of the trust.

Q: What types of assets can be used to fund a CRUT?

Asked by Noah on June 4th, 2022.
A: Generally speaking, any type of asset can be used to fund a CRUT as long as it is allowed under the terms of the trust and it meets any applicable tax requirements. Common types of assets used to fund CRUTs include cash, stocks, bonds, real estate, and private business interests.

Q: Can I terminate my CRUT early?

Asked by Grace on November 17th, 2022.
A: Generally speaking, no – once your CRUT is established it cannot be terminated early unless there are extraordinary circumstances such as death or disability of an irrevocable beneficiary or a significant change in financial or family circumstances. If you do need to terminate your CRUT early you should seek professional legal advice in order to do so safely and legally.

Q: What happens if I don’t have enough assets to fund my CRUT?

Asked by Emma on May 13th, 2022.
A: If you don’t have enough assets to fund your CRUT upon its creation then you can supplement it with additional gifts at any time during its term. This may include cash gifts or gifts of other assets such as stocks or real estate. You should consult with your tax advisor or lawyer about any potential tax implications of such gifts before making them.

Q: Are there any restrictions on how I use my CRUT funds?

Asked by Liam on August 1st 2022.
A: Yes – generally speaking you may only use your CRUT funds for charitable purposes as specified in the trust document or as otherwise approved by the IRS or applicable state laws and regulations. Generally speaking you may not use your CRUT funds for personal expenses unless specifically permitted by law or approved by the IRS or applicable state laws and regulations.

Q: Are there different types of CRUTs?

Asked by Mia on February 21st 2022.
A: Yes – there are several different types of CRUTs available depending on your particular needs and preferences including net income unitrusts (NIMCRUTs), standard unitrusts (SMCRUTs), net income with make-up provisions unitrusts (NIMUPs), and FLIP unitrusts (FLIPCRUTs). You should consult with an attorney or tax advisor before selecting which type will best suit your needs.

Q: Do I need an attorney when establishing a CRUT?

Asked by Logan on July 10th 2022.
A: Yes – it is highly recommended that you consult with an attorney when setting up a CRUT as there are many complex legal considerations involved in doing so correctly and safely. An experienced attorney can help ensure that you comply with all applicable federal and state laws and regulations as well as advise you about potential tax implications for you and your beneficiaries.

Q: How long does it take to set up a CRUT?

Asked by Olivia on January 5th 2022.
A: The time frame for setting up a CRUT depends on several factors including complexity of the trust document, availability of necessary documents such as wills or other probate documents, availability of trustees and other participants in the process such as appraisers or accountants if needed, and any potential delays due to vacations or other absences that might occur during this process. On average it can take anywhere from two weeks to several months depending on these factors to set up a CRUT properly and legally.

Q: Are there any restrictions on who can benefit from a CRUT?

Asked by Ethan on March 22nd 2022.
A: Yes – generally speaking only individuals can benefit from a CRUT either directly or indirectly through trusts established for their benefit such as trusts created under wills or other documents commonly referred to as “pour-over” trusts. Additionally, certain charities may be eligible for indirect benefits from a CRUT if allowed under applicable law but this should always be confirmed with an attorney prior to establishing such arrangements as they can be complex and carry significant tax implications if not done correctly.

Q: Can I name more than one beneficiary in my CRUT?

Asked by Ava on September 14th 2022. A: Yes – you can name more than one beneficiary in your CRUT depending on your particular needs and circumstances although this should always be discussed with an attorney prior to setting up such arrangements as they can be complex and carry significant tax implications if not done correctly. Generally speaking you must name at least one individual beneficiary in order for your trust agreement to be valid but multiple beneficiaries are allowed as long as all applicable laws are followed when setting up such arrangements

Example dispute

Lawsuits Involving CRUTs

• An individual or business may file a lawsuit against a CRUT if they feel that the trust structure was mismanaged or that the trust assets were improperly distributed.
• The lawsuit must reference the relevant civil law and regulations which govern CRUTs and include information on how the trust was mismanaged or how assets were improperly distributed.
• A plaintiff may seek to settle the lawsuit out of court and may be able to recover damages if they can prove that they have suffered a loss due to the mismanagement or improper distribution of trust assets.
• The damages sought by the plaintiff may include the full amount of the loss, plus any legal fees and court costs incurred in filing the suit.
• If the lawsuit is successful, the court may also order the CRUT to take corrective action to ensure that similar issues do not occur in the future.

Templates available (free to use)

Charitable Remainder Unitrust Crut Fixed Percent Unitrust Payment For Term Of One Measuring Life California
Charitable Remainder Unitrust Crut Fixed Percent Unitrust Payment For Term Of One Measuring Life Florida
Charitable Remainder Unitrust Crut Fixed Percent Unitrust Payment For Term Of One Measuring Life Georgia
Charitable Remainder Unitrust Crut Fixed Percent Unitrust Payment For Term Of One Measuring Life Illinois
Charitable Remainder Unitrust Crut Fixed Percent Unitrust Payment For Term Of One Measuring Life Massachusetts
Charitable Remainder Unitrust Crut Fixed Percent Unitrust Payment For Term Of One Measuring Life New Jersey
Charitable Remainder Unitrust Crut Fixed Percent Unitrust Payment For Term Of One Measuring Life New York
Charitable Remainder Unitrust Crut Fixed Percent Unitrust Payment For Term Of One Measuring Life Pennsylvania
Charitable Remainder Unitrust Crut Fixed Percent Unitrust Payment For Term Of One Measuring Life Texas
Charitable Remainder Unitrust Crut Nicrut Unitrust Payment For A Term Of Years California
Charitable Remainder Unitrust Crut Nicrut Unitrust Payment For A Term Of Years Florida
Charitable Remainder Unitrust Crut Nicrut Unitrust Payment For A Term Of Years Georgia
Charitable Remainder Unitrust Crut Nicrut Unitrust Payment For A Term Of Years Illinois
Charitable Remainder Unitrust Crut Nicrut Unitrust Payment For A Term Of Years Massachusetts
Charitable Remainder Unitrust Crut Nicrut Unitrust Payment For A Term Of Years New Jersey
Charitable Remainder Unitrust Crut Nicrut Unitrust Payment For A Term Of Years New York
Charitable Remainder Unitrust Crut Nicrut Unitrust Payment For A Term Of Years Pennsylvania
Charitable Remainder Unitrust Crut Nicrut Unitrust Payment For A Term Of Years Texas
Charitable Remainder Unitrust Crut Nimcrut Unitrust Payment For Term Of Consecutive Interests Florida
Charitable Remainder Unitrust Crut Nimcrut Unitrust Payment For Term Of Consecutive Interests Georgia
Charitable Remainder Unitrust Crut Nimcrut Unitrust Payment For Term Of Consecutive Interests Illinois
Charitable Remainder Unitrust Crut Nimcrut Unitrust Payment For Term Of Consecutive Interests Massachusetts
Charitable Remainder Unitrust Crut Nimcrut Unitrust Payment For Term Of Consecutive Interests New Jersey
Charitable Remainder Unitrust Crut Nimcrut Unitrust Payment For Term Of Consecutive Interests New York
Charitable Remainder Unitrust Crut Nimcrut Unitrust Payment For Term Of Consecutive Interests Pennsylvania
Charitable Remainder Unitrust Crut Nimcrut Unitrust Payment For Term Of Consecutive Interests Texas
Fixed Percent Unitrust Payment For Term Of One Measuring Life Crut
Flip Crut And Flip Nimcrut Unitrust Payment Options For Term Of Concurrent And Consecutive Interests Crut
Nicrut Unitrust Payment For A Term Of Years Crut
Nimcrut Unitrust Payment For Term Of Consecutive Interests Crut

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