Wednesday July 15, 2026
Chapter 3 -- Deferred Gifts
3.1 Annuity Remainder Trust
3.1.1 Annuity Trust Duration and Recipients
3.1.2 Four-Tier Accounting
3.1.3 Annuity Trust Payouts
3.1.4 5% Probability Test/10% Termination Test
3.1.5 Selecting the Trustee
3.1.6 Gifts from an Annuity Trust
3.1.7 CRAT Document Requirements
3.1.8 Charitable Remainder Annuity Trust Reformations
3.1.9 Education Annuity Trust
3.1.10 Income, Gift, Estate and GSTT
3.1.11 Disclosure AT - SEC Exemption
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