Trusts are gifts that give back.
During the trust's term, the trustee invests the unitrust's assets. Each year, the trustee distributes a fixed percentage of the unitrust's current value, as revalued annually, to your income beneficiaries. Additional contributions may be made to a unitrust. Charitable Remainder Annuity Trusts Charitable Remainder Unitrusts and Charitable Remainder Annuity Trusts are similar except that annuity trusts distribute a fixed dollar amount to your income beneficiaries each year, regardless of the trust's current value. Additional contributions cannot be made to an annuity trust.