26 U.S.C. s. 664: Charitable remainder trusts

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26 U.S.C. s. 664: Charitable remainder trusts is a state statute published by U.S. Government Publishing Office (govinfo.gov). It is one of the documents that insurance license exam questions are written from, including life & health practice questions. This page summarizes it and points to the official version, which is the text to rely on.

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• 26 U.S.C. § 664, Subsection (d)(2)(A) (Unitrust Fixed Percentage)

  “(2) Charitable remainder unitrust For purposes of this section, a charitable remainder unitrust is a trust - (A) from which a fixed percentage (which is not less than 5 percent nor more than 50 percent) of the net fair market value of its assets, valued annually, is to be paid, not less often than...”

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