The document outlines the terms of an annuity being paid from a Trust, including provisions for valuation adjustments and payment obligations. It specifies that any excess income of the Trust beyond the annuity will be added to the principal, and details the process for correcting valuation errors. The Trustees are restricted from using certain financial instruments to satisfy annuity payments, and no additional contributions to the Trust are allowed.
documents/vol00010-efta01364273-pdf.pdf
{"key_people":["Grantor","Trustees"],"document_type":"financial","document_subtype":"Trust Agreement","reference_numbers":["Treas. Reg. §1.664-2(a)(1)(iii)","Section 664"]}