An understanding of a CLT is critical for any gift planner who wants to be in a position of becoming a donor's or potential donor's advisor. In order to do so, a gift planner must understand how a CLT works and be prepared to respond if other advisors to the donor should advise a CLT in the donor's financial, estate and charitable planning. This session will present the concept of this complex planned giving vehicle, different types and technical obstacles to setting one up. Examples will be worked through in an attempt to show participants how to determine the appropriateness of a CLT for any particular donor. Lastly, advanced uses will be addressed, with the specific facts and consequences presented.  MORE »

Understand how charitable lead trusts are used for intervivos and testamentary planning purposes. Be able to discuss lead trusts in plain English with colleagues, clients, donors and prospects. Identify charitable planning opportunities with charitable lead trusts.  MORE »

This session will focus on the design and implementation of charitable lead trusts in today’s climate of low interest rates, changing tax law and sophisticated estate planning strategies. (Syllabus Codes 3.01.06)  MORE »

This session will offer a brief overview of the basics of charitable lead trusts and charitable remainder trusts, focusing on a discussion of advanced issues such as Generation Skipping Tax calculation and avoidance, testamentary funding options, post-mortem planning options, disclaimer strategies, and selection of the proper CLT and CRT structure. (Syllabus Codes 3.01.04, 3.01.06)  MORE »

The author reviews the characteristics of the following planned gift vehicles: charitable lead trust, charitable lead annuity trust, charitable lead unitrust, family limited partnership, private foundation and grantor retained interest trust. He provides case studies that demonstrate how these vehicles can be used singly or in combination to provide for wealth migration and philanthropic planning. Syllabus for Gift Planners code: 3.01.06  MORE »

The authors review the nature, operation, requirements and tax consequences of charitable lead trusts. They examine the effect of changes in the charitable mid-term federal interest rates (CMFR) on the amount of income and estate tax deductions. And they provide case studies in which charitable lead trusts were used for wealth transfer and tax planning. Syllabus for Gift Planners code: 3.01.06  MORE »

The author reviews case studies in which donors used a charitable remainder trust in tandem with a charitable lead trust to transfer wealth and achieve financial and philanthropic goals. He shows how tandem trusts can be structured and how to identify clients for whom tandem trusts are an appropriate planning strategy. Syllabus for Gift Planners code: 3.01  MORE »

The author reviews the structure, regulation and uses of charitable lead trusts. He shows how trusts can benefit charities, donors and their family members, and business owners. Syllabus for Gift Planners code: 3.01.06

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