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”) receives annual …

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

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.

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 lives of one or …

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 asset’s value. …

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 …

2 days ago · Looking Ahead: Building the Future of IPv6 with CLAT The private preview of Windows CLAT marks a pivotal moment in our IPv6 journey. It’s not just a technical achievement, it’s a …

Aug 28, 2022 · A charitable lead annuity trust (CLAT) is a charitable trust in which a charity, donor-advised fund, or a foundation that the grantor selects, receives annual payments.

Nov 1, 2025 · Frequently asked questions about the Optimized CLAT (charitable lead annuity trust). We begin with the basics.

Apr 10, 2025 · Charitable Lead Annuity Trusts (CLATs) represent a sophisticated financial and estate planning tool that serves a dual purpose: providing a stream of donations to a charity while …