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Tax Planning: Sample Language For Charitable Remainder Unitrusts

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Eight revenue procedures (Rev. Proc. 2005-52 to Rev. Proc. 2005-59) have been issued by IRS that provide annotated sample declarations of trusts, with alternate provisions for various charitable remainder unitrusts that meet the requirements of Section 664.The sample language is provided for the following types of trusts:

  • Inter vivos charitable remainder unitrust for one measuring life;
  • Inter vivos charitable remainder unitrust for a term of years;
  • Inter vivos charitable remainder unitrust with consecutive interests for two measuring lives;
  • Inter vivos charitable remainder unitrust with concurrent and consecutive interests for two measuring lives;
  • A sample testamentary charitable remainder unitrust for one measuring life;
  • A sample testamentary charitable remainder unitrust for a term of years;
  • A sample testamentary charitable remainder unitrust with consecutive interests for two measuring lives; and
  • A sample testamentary charitable remainder unitrust with concurrent and consecutive interests for two measuring lives.

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