CRUT


Also found in: Dictionary, Legal, Encyclopedia.
Related to CRUT: crutch
AcronymDefinition
CRUTCharitable Remainder Unitrust
References in periodicals archive ?
In Letter Ruling 201714003, the IRS ruled that a trust was not a CRUT because it did not function exclusively as a CRT.
In contrast, CRUTs can work best for business owners or others who want control, are making sizable gifts and are accustomed to managing investments and complexity.
In treatment group with eucerin and zinc oxide on 21st day of experiment, new born epithelial squamous tissue covered most parts of wound surface and epithelial gap of wound was filled with small crut including blood clot, inflammatory cells and necrotic tissue debris.
(2) Charitable Remainder UniTrusts (CRUTs) are trusts under which a fixed percentage of the net fair market value of the trust (valued annually) is paid at least annually to a noncharitable beneficiary.
Transfers to charitable remainder annuity trusts (CRATs), certain charitable remainder unitrusts (CRUTs), and pooled income funds are not subject to IRC Section 2702.
(1) Standard CRUT: The payout of the trust is a fixed percentage of not less than 5% or more than 50% of the net fair market value of the trust assets calculated at least annually.
A Charitable Remainder Unitrust Trust (CRUT) is similar to a CRAT, but fundamentally different in the way in which payments are made to the beneficiary.
Selon Voltaire, "l'Eglise condamna la magie, mais elle y crut toujours." (y) En rejetant la philosophie voltairienne, Baudelaire ne retombe pourtant pas sur l'orthodoxie catholique.
Alternatively, the client could transfer the land to a charitable remainder annuity trust or unitrust (a CRAT or CRUT).
Estate planners have several tools and techniques to help clients meet their tax and non-tax planning needs, including the charitable remainder unitrust, or CRUT.
Reporter DAYLE CRUT CHLOW went along to Coventry's Barr's Hill School to see the innovative campaign in action.
Haig crut voir qu'au fur qu'Augustus frappait sur son piano l'inscription allait grossissant, mais micron par micron, angstrom par angstrom.