N.H. Admin. Code § Jus 401.06

Current through Register No. 50, December 12, 2024

Section Jus 401.06 - Charitable remainder trust

"Charitable remainder trust" means an irrevocable trust that distributes amounts to non-charitable beneficiaries for a specified period and thereafter distributes all or a portion of the remainder to a charitable beneficiary or beneficiaries. The term includes a charitable remainder annuity trust and a charitable remainder unitrust.

N.H. Admin. Code § Jus 401.06

Derived from Volume XLII Number 45, Filed November 10, 2022, Proposed by #13455, Effective 10/7/2022, Expires 10/7/2032