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February 23, 2018

As interest rates begin to slowly rise, NOW is the time to explore whether the iCLAT is an effective charitable planning tool for you, your clients, or the important donors to your charitable organization!  By NOW, I mean 1st & 2nd quarter 2018.  The IRS 7520 Rate has slowly increased from 2.4% to 3.0% over the past few months (3% is the March 2018 IRS 7520 Rate).  Almost all economic indicators suggest that this trend will only continu...

December 23, 2017

Since the iCLAT, like all charitable lead trusts, makes ongoing charitable payments on an annual (or a more frequent basis) over a specific period of time, the iCLAT is best suited for givers  who already make regular annual gifts to one or more charities, or who perhaps plan to make such recurring gifts in the near future.  Remember, the historically low IRS §7520 interest rates continue to allow the iCLAT to generate a very large "acc...

December 12, 2017

What is an "iCLAT"?  It is simply another name for the "reversionary" form of charitable lead annuity trust, which is a "grantor trust" for federal income tax purposes.  As some of you may already understand, reversionary charitable lead trusts (CLTs) have been around for decades and are much easier to establish, explain and administer in comparison to traditional CLTs. This is because reversionary CLTs (i.e. "iCLATs"), which simply rev...

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What exactly is the "iCLAT" in the compelling current planning world of charitable lead trusts?

December 12, 2017