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26 USCS administered ALR2d ALR3d amend Annotations annuity amount benefit California charitable organization charitable remainder unitrust charitable trust Code corporate trustee County designate disposition end of form execution exercise fair market value federal estate tax gift tax hereby hereunder husband or wife income and principal income beneficiary income or principal inter vivos trust interest investments living individual minor name of settlor name of trustee Notes and Practice paid payable payment person policies power of appointment Practice Aids Practice Notes principal and income principal or income Prob Recipient residuary trust revocation revoke Section VII settlor and trustee settlor's spouse share Signature specify spendthrift trust successor trustee Tax Notes taxable termination testamentary testamentary trust thereof tion transfer trust agreement Trust assets trust estate trust fund trust income trust instrument trust property trustee deems Trustee shall distribute Trustee shall pay trustee's absolute discretion trustee's discretion unitrust amount