Enables donor to leave a larger inheritance to heirs; asset value is fixed when trust is established and subsequent appreciation is not taxable
Offers excellent tax benefits with respect to inheritance tax, estate tax or gift tax; thus, the value of the assets at the end of the term is greater than it would have been as a bequest from the donor to the heirs
Donor determines when heirs (typically children or grandchildren) will receive their inheritances
Donation can be in cash, securities, real estate or other property
Donor can select the term of the trust: a specific number of years or for an individual's life time
Donor can predetermine whether the principal should revert to him/herself or be passed to heirs when the trust ends
Donor can predetermine whether the trust is established during his/her lifetime or upon his/her death, through a testamentary lead trust
Donor can predetermine what percentage of the trust's assets the SAG Foundation will receive and whether to establish the lead trust as a unitrust or an annunity trust
In the case of a grantor lead trust, does not require permanent donation of property
Offers long and short term support for the SAG Foundation
Please contact Integrated Wealth Management for further details.
