Summary
The U.S. Court of Appeals for the 11th Circuit considered whether an estate may make a charitable deduction for an amount passing from a charitable remainder annuity trust (CRAT) to a charity.
See Also
Estate of Melvine B. Atkinson v. CIR
The U.S. Court of Appeals for the Eleventh Circuit determined that an estate may not make a charitable deduction for an amount passing from a charitable remainder annuity trust (CRAT) to the charity when the CRAT regulations are not followed from formatio ...