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North Carolina General Statutes Chapter 36C. North Carolina Uniform Trust Code § 36C-4B-7. Interpretation

Current as of January 01, 2023 | Updated by Findlaw Staff

This Article shall be interpreted and construed to effectuate its general purpose to cause all charitable remainder annuity trusts and all charitable remainder unitrusts to be administered in accordance with section 2055 1 and section 2522 of the Internal Revenue Code 2 and the regulations under those sections.

1 26 U.S.C.A. § 2055.
2 26 U.S.C.A. § 2522.
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Cite this article: FindLaw.com - North Carolina General Statutes Chapter 36C. North Carolina Uniform Trust Code § 36C-4B-7. Interpretation - last updated January 01, 2023 | https://codes.findlaw.com/nc/chapter-36c-north-carolina-uniform-trust-code/nc-gen-st-sect-36c-4b-7/

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