The tax consequences of charitable remainder unitrusts and charitable remainder annuity trusts not meeting myriad qualification requirements can be loss of income, gift and estate tax charitable deductions. Did I also mention loss of the marital deduction?

And suppose the trust can't be reformed under the complex reformation rules—or the deadline for doing so has elapsed.

Sometimes a trust can be reformed because the trust's disqualification resulted from a "scriveners" error. And that's more than a typo, as the below situations illustrate.