| Charitable Remainder Unitrust Trust Deed (USA) |
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Set up a Charitable Remainder Unitrust with this template Trust Deed for the USA, under Rev. Pro. 89-20 and section 664(d)(2) of the Internal Revenue Code. In each taxable year of the trust, the trustee will pay to the designated recipient a unitrust amount equal to at least 5% of the fair market value of the trust assets. On the recipient's death, the corpus of the trust will be distributed to a designated charity. Distribution of the trust income each tax year must not subject the trust to any tax under section 4923 of the Code. The Trustee shall not engage in any act of self-dealing as defined in section 4941(d) of the Code. This USA Charitable Remainder Unitrust Trust Deed is provided in MS Word format, and is easy to fill in and print. |