### Question
How does INVESTMENT COMPANIES AND ADVISERS define charitable remainder trust?


### Answer
Under *15 U.S.C. § 80a*, **charitable remainder trust** is defined as:

> a charitable remainder annuity trust or a charitable remainder unitrust, as those terms are defined in section 664(d) of title 26

#### Citation:
  - *15 U.S.C. § 80a*
  - Heading: **CHAPTER 2D-INVESTMENT COMPANIES AND ADVISERS > SUBCHAPTER I-INVESTMENT COMPANIES**

