Charitable remainder annuity trust definition

Charitable remainder annuity trust means a charitable remainder trust:

Examples of Charitable remainder annuity trust in a sentence

  • In § 1.664–2, paragraph (a)(1)(i) is revised to read as follows:§ 1.664–2 Charitable remainder annuity trust.

  • Section 1.664-2 is amended by revising paragraphs (c) and (e) as follows:§1.664-2 Charitable remainder annuity trust.

  • Section 1.664-2 is amended by revising paragraphs (c) and (e) as follows: §1.664-2 Charitable remainder annuity trust.

  • Section 1.664–2 is amended by revising paragraph (c) and adding para- graph (e) to read as follows: §1.664–2 Charitable remainder annuity trust.

Related to Charitable remainder annuity trust

  • Charitable purposes means the relief of poverty; the improvement of health through the alleviation of illness, disease, or injury; the operation of an organization exclusively for the provision of professional, laundry, printing, and purchasing services to hospitals or charitable institutions; the operation of a home for the aged, as defined in section 5701.13 of the Revised Code; the operation of a radio or television broadcasting station that is licensed by the federal communications commission as a noncommercial educational radio or television station; the operation of a nonprofit animal adoption service or a county humane society; the promotion of education by an institution of learning that maintains a faculty of qualified instructors, teaches regular continuous courses of study, and confers a recognized diploma upon completion of a specific curriculum; the operation of a parent-teacher association, booster group, or similar organization primarily engaged in the promotion and support of the curricular or extracurricular activities of a primary or secondary school; the operation of a community or area center in which presentations in music, dramatics, the arts, and related fields are made in order to foster public interest and education therein; the production of performances in music, dramatics, and the arts; or the promotion of education by an organization engaged in carrying on research in, or the dissemination of, scientific and technological knowledge and information primarily for the public.

  • Charitable trust means any trust provided for in Section 8.2(a)(ii) and Section 8.3(a).

  • Charitable purpose means a charitable purpose under section 7 of the Charities and Trustee Investment (Scotland) Act 2005 which is also regarded as a charitable purpose in relation to the application of the Taxes Acts;

  • Extended family member means an adult who is a grandparent, brother, sister, stepbrother, stepsister, uncle, aunt, or first cousin with whom the child has a relationship and is comfortable, and who is willing and available to care for the child.

  • Charitable Trustee means each Person, unaffiliated with the Trust and a Prohibited Owner, that is appointed by the Trust from time to time to serve as a trustee of a Charitable Trust as provided by Section 8.3(a).

  • Clause A Distribution shall have the meaning specified in Section 14.04(c).

  • charity trustee means a charity trustee of the CIO.

  • the London Bombings Relief Charitable Fund means the company limited by guarantee (number 5505072), and registered charity of that name established on 11th July 2005 for the purpose of (amongst other things) relieving sickness, disability or financial need of victims (including families or dependants of victims) of the terrorist attacks carried out in London on 7th July 2005;

  • Charitable Beneficiary means one (1) or more beneficiaries of the Trust as determined pursuant to Section 5.9(iii)(f), provided that each such organization must be described in Section 501(c)(3) of the Code and contributions to each such organization must be eligible for deduction under each of Sections 170(b)(1)(A), 2055 and 2522 of the Code.

  • Clause B Distribution shall have the meaning specified in Section 14.04(c).

  • Single Life Annuity means an annuity payable for the life of a Participant.

  • Qualified Preretirement Survivor Annuity means an annuity which is payable for the life of the Participant's surviving spouse.

  • Designated family member means any of the following:

  • Annuity means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.

  • disabled person means an individual receiving monetary

  • Special Enrollment Period means a period of time allowed under this Plan, other than the eligible person’s Initial Enrollment Period or an Open Enrollment Period, during which an eligible person can request coverage under this Plan as a result of certain events that create special enrollment rights.

  • Initial Enrollment Period means one of the following periods during which you may first enroll for coverage under this plan:

  • life annuity means an annuity payable under a policy issued to an SRS member for a term ending with, or at a time ascertainable only by reference to, the end of his life;

  • Final Withdrawal Date Has the meaning specified in the Escrow Agreement.

  • Public benefit means making capital available, or facilitating the availability of capital, to businesses in this state that have 750 or fewer employees, the intent of which is to create or retain employment opportunities for residents of this state, stabilize or increase the tax base of this state, or support the redevelopment of facilities for use by small businesses.

  • Withdrawal Period has the meaning specified in Section 10.23(b).

  • Permitted Trust means a bona fide trust where each trustee is (i) a Qualified Stockholder, (ii) a Family Member, or (iii) a professional in the business of providing trustee services, including private professional fiduciaries, trust companies and bank trust departments.

  • Trust Period means the period ending on the earlier of:

  • Annuity Starting Date means, with respect to any Participant, the first day of the first period for which an amount is paid as an annuity, or, in the case of a benefit not payable in the form of an annuity, the first day on which all events have occurred which entitles the Participant to such benefit.

  • Affiliated Association means an Association accorded the status of an Affiliated Association under the rules of The FA.

  • Clause C Distribution shall have the meaning specified in Section 14.04(c).