Charitable Lead Trusts: Old Tool, New Thoughts

Charitable Lead Trusts: Old Tool, New Thoughts

There aren’t that many charitable lead trusts (CLTs) in the United States (fewer than 7,000, compared to almost 110,000 charitable remainder trusts (CRTs)).1 Perhaps their usefulness has been somewhat overlooked by the estate-planning and charitable-gift-planning professions. CLTs are hybrid tools that accomplish both estate-planning and charitable-planning goals. Obviously, not every client has both types of goals, but for clients who

All access premium subscription

Your subscription will include 12 months of Trusts & Estates magazine and access to premium content on

TAGS: Philanthropy
Hide comments


  • Allowed HTML tags: <em> <strong> <blockquote> <br> <p>

Plain text

  • No HTML tags allowed.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Lines and paragraphs break automatically.