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CLTs—Looking Better Than Ever  


Author:  Staff Editors.


Source: Volume 08, Number 03, March/April 2009 , pp.14-15(2)




Family Foundation Advisor

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Abstract: 

Some charitable planning and estate planning devices work best when the applicable IRS actuarial rate (sometimes referred to as the §752 rate or the AFR— fter the applicable federal rate on which it is based) is at a low level. That is particularly true of charitable lead annuity trusts and grantor retained annuity trusts.

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