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CRAT

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AcronymDefinition
CRATCharitable Remainder Annuity Trust
CRATCarnitine Acetyltransferase
CRATCyber Regulations Appellate Tribunal (India)


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? References in periodicals archive
For example, for a charitable remainder trust, the CRAT, CRUT and PIF requirements reduce the incentive and opportunity for the trustee to invest the trust assets in risky securities to obtain higher returns for the noncharitable income beneficiaries, resulting in a smaller remainder interest for the charity if the securities decrease in value.
Form over substance: district court denies split-interest charitable ... by Barton, Peter / The Tax Adviser
The CRAT and preferred stock recapitalization only should be used when the business' value is expected to appreciate after the transfer.
PASSING THE Baton by Schwartz, David P. / California CPA
After the CRAT is funded, no additions are permitted.
Charitable remainder and wealth replacement trusts: too good to be ... by Francis, Barton C. / Journal of Accountancy
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