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Jan 1, 2011 12:00 PM
Managing CLAT Investments
What trustees need to know to effectively and responsibly oversee charitable lead annuity trusts
Charitable lead annuity trusts (CLATs) have received considerable attention recently, in light of current low interest rates. If structured correctly, CLATs have the twin benefits of (1) providing payments to charity for a number of years, and (2) potentially transferring wealth to family members afterwards with no gift or estate tax.
CLATs are particularly attractive in the current environment of historically low interest rates, since the return on assets required for transferring wealth to family members without gift or estate tax is much lower than it would be in a higher interest rate environment. Low interest rates can therefore potentially enable a creator of a CLAT to transfer comparatively greater wealth to his children.
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Topics of Interest
| Estate Tax | Donor Advised Funds |
| GSTs | Family Offices |
| Private Foundations | Life Insurance |
| 2010 Tax Act News | Industry Trends Surveys |
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