Article Archives >> Lead Stories >> April 16-30, 2006

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Who Receives Remainder of Lifetime Trust
Representing Unspent Distributions from CRAT?

New York Court of Appeals reverses decision and awards
accumulated funds to charities inheriting remainder of trust

The New York Court of Appeals has unanimously reversed a divided panel of the Appellate Division and held that accumulated distributions from a charitable remainder annuity trust (“CRAT”) to a lifetime trust (“LTT”) should go to the two charities which inherit the remainder of the trust, rather than be considered accumulated “income” to be inherited by individual heirs.

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Article Archives >> Lead Stories >> April 16-30, 2006




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