Home      Login


Sayonara for Grantor CLTs?  


Author:  Jerry McCoy.


Source: Volume 11, Number 04, May/June 2012 , pp.4-5(2)




Family Foundation Advisor

< previous article |next article > |return to table of contents

Abstract: 

One of the new non-charitable items included in the 2013 federal budget proposal could have a significant effect upon one familiar charitable planning tool—the grantor charitable lead trust. In fact, the effectiveness of the grantor CLT as a device for reducing transfer taxes may be virtually eliminated.

Keywords: Charitable Lead Trusts; Grantor Trusts

Affiliations:  1: Editor.

Subscribers click here to open full text in PDF.
Non-subscribers click here to purchase this article. $10

< previous article |next article > |return to table of contents