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| Charitable Remainder Annuity Trust (CRAT) ： ウィキペディア英語版 |
Charitable Remainder Annuity Trust
A Charitable Remainder Annuity Trust, is a Planned Giving vehicle that entails a donor placing a major gift of cash or property into a trust. The trust then pays a fixed amount of income each year to the donor or the donor's specified beneficiary. When the donor dies, the ''remainder'' of the trust is transferred to the charity.
Charitable trusts such as a CRAT require a trustee. Sometimes the charity is named as trustee, other times it is a third party such as an attorney, a bank or a financial advisor.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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