Charitable Remainder Trust  A trust is a legal agreement that
specifies how the assets placed under the trust will be managed.
The charitable remainder trust is an attractive method to
achieve a variety of goals while providing income for life and
knowing that after your lifetime, the property remaining in the
trust will be used by Swank MS Foundation as you specified.
There are two types of charitable remainder trusts - the
unitrust and annuity trust.  Unitrust: income fluctuates
annually with the fair market value of the trust.  For example,
Mr. Edwards irrevocably transfers $100,000 to create a
charitable remainder unitrust that will provide him with life
income payments. The trust agreement provides that he will
receive 6 percent of the fair market value of the assets each
year. The first year he receives $6,000 (100,000 x 6%). One year
later the trust assets are valued at $120,000, so he is paid
$7,200 ($120,000 x 6%). If the trust assets are worth $110,000
at the beginning of the next year, he will rece