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A CRT which pays a fixed amount to the income beneficiary(ies) each year, based upon the initial contribution to the trust, and which does not vary during the term of the CRT based upon a change in the fair market value of the assets in the CRT.

Synonyms: CRAT, CRATs, charitable remainder annuity trusts
Synonyms list (a comma-separated list)
CRAT, CRATs, charitable remainder annuity trusts