Charitable lead trusts, while rarely consummated, remain a topic of lively conversation amongst gift planners and professional advisors. Despite recent changes in transfer taxes that have greatly reduced the number of taxable estates, today’s planned giving professionals should have a basic level of understanding and comfort with the lead trust concept. This class will work through several examples of lead trusts, giving the attendee a general sense of when the lead trust makes sense, and when it does not.
Charitable lead trusts, while rarely consummated, remain a topic of lively conversation among gift planners and professional advisors. Despite recent changes in transfer taxes that have greatly reduced the number of taxable estates, today’s planned giving professionals should have a basic level of understanding and comfort with the lead trust concept. This class will work through several examples of lead trusts, giving the attendee a general sense of when the lead trust makes sense, and when it does not.
Who can benefit from this class?
This class is designed for planned giving professionals, estate planners, and trust officers who want to explore the details and varieties of this unusual gift vehicle. Participants should have some level of experience or familiarity in planned giving and / or estate planning. Advance preparation for the course is not necessary.
Topics Covered:
- Grantor, non-grantor, and super grantor lead trusts, balloon and “Shark Fin” lead trusts
- Gift and estate taxation
- Income taxation
- Generation skipping taxes
- Asset selection
- Investment considerations, and
- Inter-vivos and testamentary lead trusts.
Schedule for the Day
- The session runs from 1:00pm to 4:00pm ET on Wednesday, October 28 and Thursday, October 29. There will be a short break at 2:30pm on each day.
- Please sign in by 12:50pm ET so that the session may begin on time.
For information on policies on cancellations, complaints or refunds, please contact Michael Heep at 888-474-2252.
