CRATCharitable Remainder Annuity Trust
CRATCertified Rational Addictions Therapist (psychology)
CRATCenter for Rehabilitation and Abolition of Torture (Cameroon)
CRATCivil Rights Action Team (USDA)
CRATCarnitine Acetyltransferase
CRATCyber Regulations Appellate Tribunal (India)
CRATCommission Régionale d'Aménagement du Territoire (French: Regional Commission for Regional Development; Belgium)
References in periodicals archive ?
Because establishing a CRAT can significantly reduce estate taxes, the CRAT's effect on estate planning will be unknown until the tax picture is clarified for 2011 and beyond.
The second step in the process of calculating the value of the remainder interest in a CRAT is to determine the appropriate factor for valuing the annuity interest from the IRS valuation tables.
The issue was eventually settled by a court order, stating that the estate taxes due on the CRAT would be payable from another trust created by the decedent prior to death.
The present value of a CRAT remainder, interest is a function of the ratio of the payment amount to the initial value of trust assets, the trust term and the Sec.
664-3(a)(1)(i)(g) provides that, for CRATs and fixed-percentage CRUTs, the annuity or unitrust amount may be paid within a reasonable time after the close of the year for which due if (1) the character of the annuity or unitrust amount in the recipient's hands is income under Sec.
Thus, a CRAT cannot convert to a CRUT without losing its status as a CRT.
664-2 and -3, for administrative convenience, a trustee must pay a CRUT or CRAT amount within a reasonable period following the close of the trust's tax year.
Another alternative is to bequeath TDV assets to a CRAT or CRUT with the income level and term set to maximize the benefits to heirs.
THE DONOR'S CHARITABLE CON1 RIBU I ION FOR funding a charitable remainder annuity trust (CRAT) is the value of the property placed in the CRAT less the present value of the CRAT's annuity payments.
bar] CRAT the sabre-toothed squirrel's pursuit of his beloved acorns has cataclysmic consequences for an entire continent in the latest chapter of the hugely popular Ice Age series.
The CRAT also held listening sessions outside the South, however, and found amazingly similar accounts.