Thanks to the Internal Revenue Service for its help to the estate-planning and charitable-giving community, by publishing sample charitable lead annuity trusts (CLATs). This is a welcome benefit for us, because unlike charitable remainder trusts (CRTs), there aren't regulations fleshing out the Internal Revenue Code provisions. In fact, lawyers who've drafted CLATs — and the lawyers at the IRS — often looked to the CRT regulations and the Service's sample CRT forms for guidance. The IRS'
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