§ 36C-4B-7. Interpretation.
§ 36C‑4B‑7. Interpretation.
This Article shall beinterpreted and construed to effectuate its general purpose to cause allcharitable remainder annuity trusts and all charitable remainder unitrusts tobe administered in accordance with section 2055 and section 2522 of theInternal Revenue Code and the regulations under those sections. (1981 (Reg. Sess., 1982), c.1252, s. 1; 2005‑192, s. 2.)