Crut


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Related to Crut: crutch
(krŭt)
n. 1. The rough, shaggy part of oak bark.
Webster's Revised Unabridged Dictionary, published 1913 by G. & C. Merriam Co.
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References in periodicals archive ?
The IRS noted that the CRUT was not exempt from tax under Sec.
Recent Developments in Estate Planning
Consequently, Schaefer's estate was required to use an annual distribution amount of 11% (for CRUT 1) or 10% (for CRUT 2) of the net FMV of the trust assets when valuing the remainder interests.
Tax Court determines value of remainder interest of a NIMCRUT: the remainder interest must be calculated assuming annual distribution amounts equal to the greater of 5% or the fixed percentage stated in the trust instrument
For instance, an otherwise permissible split-interest trust with a 1 percent unitrust amount must be increased to 5 percent (the statutory floor) to qualify as a CRUT, but if the modification causes the date-of-death actuarial value of the charitable remainder interest to decrease by more than 5 percent, the reformation will not be qualified and a charitable deduction would be denied.
The crux of the clutch CRUT crutch: how to fix an impermissible split-interest trust to obtain an estate tax charitable deduction
Acute inflammatory cells were limited to the wound surface and under crut. Wound surface was covered with crut including blood clot with fibrin, inflammatory cells and necrotic tissues debris.
Comparison of in-vivo wound healing activity of Verbascum thapsus flower extract with zinc oxide on experimental wound model in rabbits

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