Charitable Lead Trust

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Writing on behalf of the American Association of Life Underwriters (AALU), Marguerite Rangel and Andrea Schaffer discuss three client scenarios in which cash value life insurance was utilized as an investment vehicle within charitable lead trusts....

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11 Aug 2011 | Charitable Lead Trust | National Publication | News story | 1 comments

Writing for the New York Times, Paul Sullivan discusses how the $5 million gift- and estate-tax exemption combined with historically low interest rates are driving renewed interest in the use of charitable lead trusts to transfer wealth and accomplish family...

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Writing in the October 2010 issue of Estate Planning Journal, attorneys Richard Fox and Mark Teitelbaum caution that although language in Revenue Procedures indicates that charitable lead annuity trust payments may...
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In this article from the October 05, 2010 issue of Financial Advisor, planner Joe O. Luby III is interviewed regarding his advice that philanthropically inclined clients create grantor charitable lead trusts in the same year in which they convert a traditional IRA into...
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Nongrantor charitable lead trusts are designed to pay an income stream to charity for a term defined in the trust instrument with the remainder interest passing to noncharitable remainder beneficiaries, often the trustor's children, upon termination of the trust....

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Most charitable remainder trusts are created with the intention of providing an income stream to the donors for their lifetimes with the remainder passing to charity at the conclusion of the trust term. In this case study, Mr. and Mrs.  Allen take advantage of...

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11 Feb 2009 | Charitable Lead Trust | National Publication | News story | 1 comments
Writing in the February 10, 2009 edition of The Wall Street Journal, Mike Spector suggests that although investors aren't in a giving mood these days, the deepening recession and a low hurdle rate presents a rare opportunity for some people: the charitable lead trust.
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14 Sep 2004 | Charitable Lead Trust | National Publication | Article | 2 comments

Looking for an alternative or supplemental investment for a nongrantor charitable lead annuity trust? In this article from the August/September 2004 issue of the Journal of Practical Estate Planning, David Holaday and Rodney Piercey discuss the benefits and design...

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In a previous article from the Journal of Practical Estate Planning, Kansas gift planner Ronald D. Philgreen, CLU, ChFC shared the "charitable buckets" concept he developed to educate clients about charitable remainder trusts. What is a "reverse" charitable bucket?...
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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.

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3 May 2003 | Charitable Lead Trust | National Publication | Technical Report

Charitable lead trusts ("CLTs") are designed to provide income payments to at least one qualified charitable organization for a period measured by a fixed term of years, the lives of one or more individuals, or a combination of the two; after which, trust assets are...

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A charitable lead trust can be qualified or non-qualified, and either a grantor or non-grantor trust. Establishing a CLT now when interest rates are low may well increase the overall return on investment for the donor's family. In this article from the February 2003...

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Interested in some number crunching? In this edition of Gift Planner's Digest, Peter Melcher, Matthew Zuengler and Caryl Shortridge Peters from the Wisconsin accounting and consulting firm of Virchow, Krause & Co. provide a quantitative analysis of the...

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A testamentary CLT can be a useful charitable and estate planning technique, even for donors of relatively modest means. Formula provisions in testamentary CLTs are helpful because there are many unknown variables when a testamentary CLT instrument is prepared. A...

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In this article, Daniel L. Daniels, Esquire, and David T. Leibell, Esquire review the basics of charitable lead trusts and some of the main issues involved in their use.

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Looking back on 1999, from a charitable ruling standpoint, it could be called the year of the charitable lead trust. And no wonder, with interest rates at 29 year lows, donors and advisors have taken advantage of a cyclical opportunity to maximize the value of their...

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An Estate Planner's Dream Come True

Are you looking to gain a better understanding of charitable lead trusts and how they can be used to accomplish clients' estate planning and philanthropic objectives? Who better to convey these concepts than Stanley S. Weithorn? In this edition of Gift Planner's...

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Intrafamily transfers of closely-held family corporations often present a significant challenge for estate planners. Nongrantor charitable lead trusts can mitigate wealth transfer tax costs; however, funding trusts of this type with stock in a closely-held...

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Define: Charitable Lead Trust

A charitable lead trust is a trust that makes payments, either of a fixed amount (charitable lead annuity trust) or a percentage of trust principal (charitable lead unitrust), to charity during its term. Upon termination of the measuring term, the trust's remaining assets are returned to the grantor or transferred to others named by the grantor.

Recent activity

Creative Applications of Life Insurance in Charitable Lead Trusts

Heard on the Web: Charitable Lead Trusts Draw Renewed Interest

Heard on the Web: Giving Smarter While Helping Your Estate

Combining Life Insurance and Annuity Policies to Create a Financial Engine for a Nongrantor CLAT