{"id":6450,"date":"2019-01-02T15:22:01","date_gmt":"2019-01-02T20:22:01","guid":{"rendered":"http:\/\/resources.evans-legal.com\/?p=6450"},"modified":"2019-01-06T15:27:52","modified_gmt":"2019-01-06T20:27:52","slug":"crat-webcalculator","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=6450","title":{"rendered":"CRAT Webcalculator"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">A new\u00a0<a href=\"http:\/\/www.wcalcs.com\/\">Webcalculator<\/a>\u00a0for charitable remainder annuity trusts (CRATs) is now up and running.\u00a0 It includes projections for when a trust might terminate if the trust incorporates the language of Rev. Proc. 2016-42 so that the trust terminates before it exhausts, and the 5% exhaustion test of Rev. Rul. 77-374 does not apply.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A new\u00a0Webcalculator\u00a0for charitable remainder annuity trusts (CRATs) is now up and running.\u00a0 It includes projections for when a trust might terminate if the trust incorporates the language of Rev. Proc. 2016-42 so that the trust terminates before it exhausts, and &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=6450\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[29],"tags":[697],"class_list":["post-6450","post","type-post","status-publish","format-standard","hentry","category-news-items","tag-charitable-remainder-trust","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/6450","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6450"}],"version-history":[{"count":2,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/6450\/revisions"}],"predecessor-version":[{"id":6494,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/6450\/revisions\/6494"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6450"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6450"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6450"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}