It isn't every day indeed every year that the IRS and the Treasury make pronouncements on charitable lead trusts. Thus, a recent regulation on the "ordering" rules for lead trust payments and a ...

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 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 ...

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 ...

In his Estate Planning and Philanthropy column, Conrad Teitell, a principal at Cummings & Lockwood, writes that if the federal tax consequences of a planned transaction aren't clear, prudence says get ...