North Carolina General Statutes
Article 4B - Charitable Remainder Trust Administration Act.
§ 36C-4B-7 - Interpretation.

36C-4B-7. Interpretation.
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 and section 2522 of the Internal Revenue Code and the regulations under those sections. (1981 (Reg. Sess., 1982), c. 1252, s. 1; 2005-192, s. 2.)

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Structure North Carolina General Statutes

North Carolina General Statutes

Chapter 36C - North Carolina Uniform Trust Code

Article 4B - Charitable Remainder Trust Administration Act.

§ 36C-4B-1 - Short title.

§ 36C-4B-2 - General rule.

§ 36C-4B-3 - Definitions.

§ 36C-4B-4 - Administrative provisions applicable to both charitable remainder annuity trusts and charitable remainder unitrusts.

§ 36C-4B-5 - Administrative provisions applicable to charitable remainder trusts only.

§ 36C-4B-6 - Administrative provisions applicable to charitable remainder unitrusts only.

§ 36C-4B-7 - Interpretation.