Sec. 5.4. "Charitable remainder annuity trust" has the meaning set forth in Section 664(d)(1) of the Internal Revenue Code. As added by P.L.172-1996, SEC.1.
"Charitable remainder annuity trust"
Ind. Code § 23-1.5-1-5.4, under Definitions.
Ind. Code § 23-1.5-1-5.4