Section 4947(a)(2) Trust
Check this box if the trust is a split-interest trust described in section 4947(a)(2).
A split-interest trust is a trust that:
Is not exempt from tax under section 501(a);
Has some unexpired interests that are devoted to purposes other than religious, charitable, or similar purposes described in section 170(c)(2)(B); and
Has amounts transferred in trust after May 26, 1969, for which a deduction was allowed under section 170 (for individual taxpayers) or similar Code sections for personal holding companies, foreign personal holding companies, or estates or trusts (including a deduction for estate or gift tax purposes).