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 Charitable Lead Trust (CLT) |
Charitable Lead Trust (CLT)
A trust that provides an immediate income stream to a selected charity, and ultimately pays any of the trusts remaining assets to a named beneficiary (usually the donor's heirs). Typically, the donor pays a discounted gift tax at the time assets are transferred to the charitable lead trust (CLT). In exchange, trust beneficiaries ultimately receive trust assets free of estate taxation.
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