Charitable Lead Trust

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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.


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...

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...


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.

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