charitable-remainder-trust
Charitable Remainder Trust (CRT)
Produces an execution-ready CRT agreement qualifying under IRC 664 and applicable state law. Supports both CRAT (fixed annuity) and CRUT (unitrust percentage) structures, including NICRUT/NIMCRUT variants.
Prerequisites
Gather before drafting:
- Trust type: CRAT or CRUT; if CRUT, whether NICRUT or NIMCRUT applies.
- Parties: Settlor, trustee(s), income beneficiary(ies), charitable remainder beneficiary(ies) or selection authority.
- Funding: Asset list with FMV, valuation date, transfer documents; flag restricted or problematic assets.
- Payout terms: Percentage or annuity amount, frequency, term (life/lives or up to 20 years).
- Actuarial inputs: Must satisfy 10% remainder test and any CRAT probability test [VERIFY].
- Governing law: State, venue, execution formalities (notary, witnesses, real property requirements).
Quick Start
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