Estate Planning With Charitable Lead Trusts: CLATs, CLUTs, Income Taxes, GST Issues, Deductions, and More
Recording of a 90-minute CLE/CPE video webinar with Q&A
This CLE/CPE course will provide guidance to estate planners on key planning strategies utilizing charitable lead trusts (CLTs). The panelist will discuss key methods for incorporating a charitable split-interest trust in an estate plan, the advantages and challenges of charitable lead annuity trusts (CLATs) and charitable lead unitrusts (CLUTs), determining when to use a grantor or nongrantor CLT, methods to maximize charitable deductions for donors, GST tax issues, and other key items.
- Applicable rules and legal framework
- Key elements of CLTs
- Types of CLTs
- Income and estate tax planning
The panelist will review these and other key issues:
- What are the legal framework and applicable rules for CLTs?
- What are the key elements of CLTs?
- What are the differences and challenges of CLATs and CLUTs, and what factors must be considered in determining which will provide the most benefit to clients?
- How can you properly structure a CLT for an income tax deduction and timing of trust income?
- How can you ensure gift tax-efficient transfers to beneficiaries?
William R. Hayes
Hayes & Wilson
Mr. Hayes is board certified in Estate Planning and Probate by the Texas Board of Legal Specialization and is a partner... | Read More
Mr. Hayes is board certified in Estate Planning and Probate by the Texas Board of Legal Specialization and is a partner in Hayes & Wilson, PLLC. Founded in 2007, the firm has grown to be one of the recognized small firms focusing on Estate Planning, Probate, Guardianship and Special Needs. He is a frequent speaker on Estate Planning, Wills, Trusts, Probate, Charitable Gifting, Disability Planning, Elder Law, and Medicaid.Close