Dec 13, 2024 · A charitable lead annuity trust (CLAT) allows grantors to regularly support a charitable organization while receiving transfer tax benefits.

Dec 6, 2025 · The CLAT’s primary function is to provide a fixed stream of payments to a qualified charity for a predetermined period, allowing high-net-worth individuals to reduce their taxable estate. …

Feb 14, 2025 · A charitable lead annuity trust (“CLAT”) is a type of charitable trust whereby a charity, donor advised fund, or foundation of the grantor’s choosing (the “Lead Beneficiary”) receives annual …

The Common Law Admission Test (CLAT) is a national level admission test for admissions to undergraduate (UG) and postgraduate (PG) law programmes offered by 25 National Law Universities …

Oct 1, 2019 · A Charitable Lead Trust provides for income payments to at least one qualifying charitable organization for a period that is measured by either a fixed term of years or for the lives of one or …

May 1, 2025 · Background: One sophisticated estate planning strategy, clearly of limited interest to only a small group of individuals, is the charitable lead annuity trust, or CLAT.

Jul 18, 2024 · Morrison: The charitable lead annuity trust (CLAT) has been in the Tax Code since 1969 and is most famously associated with Jackie Onassis and the Kennedy family.

May 29, 2015 · By Dr. Jim Dahle, WCI Founder. This post is all about CRATs, CRUTs, CLATs, and CLUTs. These acronyms all relate to “split-interest gifts” or “charitable trusts.” In essence, these are …

Nov 1, 2025 · The charitable lead annuity trust (CLAT) has been in the Tax Code since 1969 and is most famously associated with Jackie Onassis and the Kennedy family. Over the past 50 years, favorable …

CLATs provide a fixed annual payment to a charity for a specified term, after which the remaining assets are transferred to the donor's beneficiaries. CLATs offer potential tax benefits, including reduced …