Feb 14, 2025 · A charitable lead annuity trust (“CLAT”) is a type of charitable trust whereby a charity, donor advised fund, or foundation of the grantor’s choosing (the “Lead Beneficiary”) …

Dec 13, 2024 · A charitable lead annuity trust (CLAT) allows grantors to regularly support a charitable organization while receiving transfer tax benefits.

Oct 1, 2019 · A Charitable Lead Trust provides for income payments to at least one qualifying charitable organization for a period that is measured by either a fixed term of years or for the …

Charitable lead trusts are often considered to be the inverse of a charitable remainder trust. Charitable lead trusts operate for a set term, which could be the life of one or more individuals, …

Jun 10, 2025 · The CLAT is simultaneously an income-tax strategy and an estate-tax strategy. With a CLAT, a donor can put an asset in trust and receive a deduction equal to 100% of the …

May 1, 2025 · Background: One sophisticated estate planning strategy, clearly of limited interest to only a small group of individuals, is the charitable lead annuity trust, or CLAT.

Nov 27, 2024 · What Is a Charitable Lead Trust? Trusts can be used in estate planning to pass on a person’s assets smoothly and to the best financial effect. A charitable lead trust is a type of …

Nov 1, 2025 · The charitable lead annuity trust (CLAT) has been in the Tax Code since 1969 and is most famously associated with Jackie Onassis and the Kennedy family. Over the past 50 …

A Charitable Lead Annuity Trust (CLAT) is a specialized irrevocable trust designed to provide a fixed annuity payment to one or more designated charitable organizations for a specified term. …

3 days ago · Boost your CLAT 2026 GK score with 100 most important current affairs topics, pattern insights, and smart preparation tips.