### Question
How is the "qualified charitable remainder trust" defined?


### Answer
The term **qualified charitable remainder trust** is defined in *26 U.S.C. § 2056* as follows -

> a charitable remainder annuity trust or a charitable remainder unitrust (described in section 664)

#### Citation:
  - *26 U.S.C. § 2056*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter A-Estates of Citizens or Residents > PART IV-TAXABLE ESTATE**

