A charitable lead annuity trust (CLAT) using a low Internal Revenue Code Section 7520 rate can be more transfer-tax effective than a charitable lead unitrust (CLUT) if property passes to children. But ...

Recognizing the increased financial need of charitable organizations in a post-pandemic world, as well as the possibility of a decreased federal estate tax exemption without congressional action by ...

The value of an annuity, a unitrust interest, an estate (income or use interest) for life or term of years, or a remainder or a reversionary interest is valued for most income, estate, gift, and ...

'Tis more blessed to give than receive. Especially when charitable remainder unitrusts are involved. Properly set up and administered, a charitable unitrust makes benefactors the beneficiaries - of ...

Whether clients choose to give specific sums to charities during life or at death, charitable giving allows individuals to fulfill their philanthropic goals on their own timelines and based upon their ...