CLAT 2026: Applications are invited for the Common Law Admission Test. Check eligibility, entrance exam date and last date for applications.

Feb 14, 2025 · A charitable lead annuity trust (“CLAT”) is a type of charitable trust whereby a charity, donor advised fund, or foundation of the grantor’s choosing (the “Lead Beneficiary”) …

May 1, 2025 · Background: One sophisticated estate planning strategy, clearly of limited interest to only a small group of individuals, is the charitable lead annuity trust, or CLAT.

Dec 13, 2024 · A charitable lead annuity trust (CLAT) allows grantors to regularly support a charitable organization while receiving transfer tax benefits.

Mar 1, 2025 · In the current economic environment, many professional advisors are recommending charitable lead annuity trusts (“CLATs”) to their clients. With a lead trust, a …

Oct 1, 2019 · A Charitable Lead Trust provides for income payments to at least one qualifying charitable organization for a period that is measured by either a fixed term of years or for the …

Dec 26, 2025 · The CLAT is simultaneously an income-tax strategy and an estate-tax strategy. With a CLAT, a donor can put an asset in trust and receive a deduction equal to 100% of the …

Apr 10, 2025 · Charitable Lead Annuity Trusts (CLATs) represent a sophisticated financial and estate planning tool that serves a dual purpose: providing a stream of donations to a charity …

Nov 1, 2025 · The charitable lead annuity trust (CLAT) has been in the Tax Code since 1969 and is most famously associated with Jackie Onassis and the Kennedy family. Over the past 50 …

Oct 17, 2024 · What is a Charitable Lead Annuity Trust (CLAT)? A Charitable Lead Annuity Trust is an irrevocable trust designed to provide financial support to one or more charitable …