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Charitable Lead Trusts Can Do “Double Duty” Under New Tax Law

Robert F. Sharpe, Jr. discusses the important role charitable lead trusts play in helping donors meet multiple objectives.

As the dust settles and the multitude of implications of the Tax Cuts and Jobs Act of 2017 (the Act) on income and estate tax planning become increasingly apparent, a number of new and different uses for familiar charitable planning tools are now beginning to emerge.

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