Qualified annuity interest
(7) Qualified annuity interest. Qualified annuity interest means an interest that meets all the requirements of 25.2702-3(b) and (d). (8) Qualified unitrust interest. Qualified unitrust interest means an interest that meets all the requirements of 25.2702-3(c) and (d). (9) Qualified remainder interest. Qualified remainder interest means an interest that meets all the requirements of 25.2702-3(f). (10) Governing instrument. Governing instrument means the instrument or instruments creating and governing the operation of the trust arrangement.