All things equal, when comparing a Charitable Remainder Unitrust $("$CRUT$")$ to a Charitable Remainder Annuity Trust $("$CRAT$"),$ a CRAT is more likely to:

Have a minor additional upfront charitable deduction. The remainder interest the charity receives is greater, because the annuity stream is constant.

Have a lower upfront charitable deduction. The remainder interest is lower because the CRAT has a unitrust stream based on FMV of the assets.

Have less advisor fees.

Have more advisor fees.