A bill to amend the Internal Revenue Code of 1986 to modify rules relating to beneficiaries of charitable remainder trusts.
Special Needs Trust Improvement Act of 2022
This bill allows a nonprofit charitable organization to be named as the remainder beneficiary of a Special Needs Trust (i.e., a trust that preserves a beneficiary's eligibility for needs-based government benefits).
Referred to the House Committee on Ways and Means.
Introduced in Senate
Read twice and referred to the Committee on Finance.
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