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WebJan 1, 2001 · In the case of a charitable remainder annuity trust or a charitable remainder unitrust which has unrelated business taxable income (within the meaning of section 512, determined as if part III of subchapter F applied to such trust) for a taxable year, there is … WebMay 1, 2024 · The clerk’s notice of entry of judgment served on March 9, 2024, was not sufficient to constitute “notice of entry of judgment … by the clerk under Code of Civil Procedure section 664.5.” (Cal. Rules of Court, rule 3.1700(a)(1).)Under section 664.5, the clerk of court is required to mail notice of entry of judgment in only two cases—when the … WebA section 664 trust makes its payments, either of a fixed amount (charitable remainder annuity trust) or a percentage of trust principal (charitable remainder unitrust), to either the donor or another named beneficiary. If the trust qualifies under IRS code, the donor may claim a charitable income tax deduction for their donation to the trust. smap pierrelaye