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Charitable Remainder Trusts, 1999

Charitable Remainder Trusts, 1999 centage amount, the distribution deficiency is not made up in future years. In contrast, a net income with makeup CRUT (NIM-CRUT) allows for the payment of the distribution deficiency in future years when the trust’s actual income exceeds the percent-

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  Trust, 1999, Charitable, Remainder, Charitable remainder trust

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