• Trust fails to qualify as charitable remainder annuity trust—In Estate of Susan R. Block v. Commissioner (T.C. Memo. 2023-30 (March 13, 2023)), the Tax Court held that the decedent’s trust failed to qualify as a charitable remainder annuity trust (CRAT) and denied the estate’s entire charitable deduction.
All access premium subscription
Please Log in if you are currently a Trusts & Estates subscriber.
If you are interested in becoming a subscriber with unlimited article access, please select Subscription Options below.