There aren’t that many charitable lead trusts (CLTs) in the United States (fewer than 7,000, compared to almost 110,000 charitable remainder trusts (CRTs)).1 Perhaps their usefulness has been somewhat overlooked by the estate-planning and charitable-gift-planning professions. CLTs are hybrid tools that accomplish both estate-planning and charitable-planning goals. Obviously, not every client has both types of goals, but for clients who do, a closer look at the CLT is warranted. The ...

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