We have responded to many more client inquiries about charitable lead trusts over the past two years than any other two year period in our 25-year history. We have also noticed a flurry of articles on lead trusts during this same period.
A particular lead trust variation that has received considerable attention lately is what some practitioners are calling the "Shark Fin" lead trust. You may have also seen the term "Balloon" lead trust mentioned. Two names, same trust.