-
Articles & Seminar Materials
- June 5 NYS Tax Litigation Seminar: Completion Certificate June 2, 2025
- June 5 NYS Tax Litigation Seminar — Outline May 31, 2025
- June 5 Tax Litigation Seminar — Supplementary Materials May 14, 2025
- June 5 CPE Seminar: NYS Tax Litigation — Practice & Procedure April 28, 2025
- March 13 CPE Seminar: Supplementary Materials March 4, 2025
- Income Taxation of New York Trusts & 2025 Planning Strategies March 4, 2025
- Webinar Recording of 1031 Final Regulations Seminar January 16, 2025
-
Natural Language Search
Search by Category
Most Popular
- Tax Court Defies IRS: Expands Use of Defined Value Clauses
- Welcome
- New York's Revised Decanting Statute Under EPTL §10-6.6
- Tax and Non-Tax Issues Involving Irrevocable Trusts
- Practice Areas
- Split Interest Trusts
- The Federal Gift Tax Return Form 709: Tax and Legal Issues
- Substantiation Required for Charitable Contributions
- Contact
- The Decedent's Final Income Tax Return
Tag Archives: CRTs
LEAD TRUSTS THRIVE IN LOW INTEREST RATE ENVIRONMENT
Printer-friendly PDF Memorandum: Lead Trusts Thrive In Low Interest Environment.wpd The Charitable Lead Trust (CLT) is a trust in which the donor gives an income interest to a charity and, upon the donor’s death or after a term certain, a … Continue reading
Posted in Charitable Entities, Tax Decisions
Tagged charitable remainder trusts, CRTs, GRATS, lead trusts
Leave a comment
