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 ...

The Internal Revenue Service has issued two new documents that affect charities that offer charitable remainder trusts and charitable lead trusts. The first document offers guidelines for dividing a ...

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 ...