Lead annuity trusts can result in large tax savings.

Autor: Buckner, Thomas R.
Zdroj: Memphis Business Journal; 9/02/96, Vol. 18 Issue 17, p5, 1/2p
Abstrakt: Provides information about charitable lead annuity trusts (CLAT). Provision of income and transfer tax savings for donors; Structuring of a CLAT as grantor trust; Income tax deductibility for a contribution to a CLAT; Establisment of a CLAT during lifetime or death.
Databáze: Supplemental Index