Benefits of Charitable Lead Trusts

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.