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Tag Archives: CLAT
Grantor Charitable Lead Annuity Trust
Grantor Charitable Lead Annuity Trust A grantor only qualifies for an income tax charitable deduction upon the creation of an inter vivos, qualified CLAT if the trust is considered a “grantor trust” for federal income tax purposes. While the net income of the trust is included in the grantor’s gross income each year, the grantorContinue reading “Grantor Charitable Lead Annuity Trust”
Review of the “Is this the Golden Age of CLATs?” Article
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