Charitable Remainder Trusts 1999

F. Trust Primer

Mar 02, 2001 · Unlike charitable remainder trusts, the charitable lead trust pays the charity a stream of payments with the remainder going to individual beneficiaries. In certain tax planning situations, the lead trust can provide advantages to the grantor. 1. IRC 4947 (a)(1) Trusts The nonexempt charitable trust is subject to all Chapter 42 private foundation

  Trust, Charitable, Remainder, Charitable remainder trust