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 ...

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