Charitable remainder trust

Definition
: a trust in which individuals are named as beneficiaries to receive income for a period of time (as the lifetimes of the beneficiaries) after which the principal passes to charity
Charitable remainder trusts qualify for tax exemptions under section 664 of the Internal Revenue Code.

Based on Merriam-Webster's Dictionary of Law ©2001.
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Published under license with Merriam-Webster, Incorporated.
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intrinsic fraud

fraud (as by the use of false or forged documents, false claims, or perjured testimony) that deceives the trier of fact and results in a judgment in favor of the party perpetrating the fraud

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