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 planned gifts.
In this edition of Gift Planner's Digest, Indianapolis attorney and gift planning consultant Laura Hansen Dean takes a concise look at intervivos, testamentary, and hybrid/super charitable lead trusts and the rulings that have shaped their use.
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