Charitable Lead Trusts

Charitable Lead Trusts

Article posted in Charitable Lead Trust on 26 June 2003| comments
audience: Partnership for Philanthropic Planning, National Publication | last updated: 16 September 2012
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Summary

In this edition of Gift Planner's Digest, Robert Lew and Darryl Ott, Esq. provide a concise overview of the variety of charitable lead trusts and provide eight creative case studies that illustrate their application.


  1. All references to the "Code" are to the Internal Revenue Code of 1986, as amended.back

  2. Code §2601back

  3. Code §2612(a)back

  4. Code §2642(b)back

  5. Code §2642(b)back

  6. Code §2642(f)back

  7. Code §2642(a)(2)back

  8. Code §2641 and §2642back

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