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Question 3: Which of the following statements concerning charitable remainder annuity trusts is correct?
A. It provides a fixed annuity income interest to a qualified charity.
B. The donor receives an estate tax charitable deduction for the value of the remainder interest.
C. The term of charitable remainder annuity arrangements is limited to 10 years.
D. The interest paid to the charity must be paid at least quarterly.
Correct Answer: B
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