A charitable lead annuity trust (CLAT) using a low Internal Revenue Code Section 7520 rate can be more transfer-tax effective than a charitable lead unitrust (CLUT) if property passes to children. But ...

Recognizing the increased financial need of charitable organizations in a post-pandemic world, as well as the possibility of a decreased federal estate tax exemption without congressional action by ...

'Tis more blessed to give than receive. Especially when charitable remainder unitrusts are involved. Properly set up and administered, a charitable unitrust makes benefactors the beneficiaries - of ...

Forbes contributors publish independent expert analyses and insights. Bob Carlson researches all facets of retirement finances. Most people wait until late in the year to plan their charitable gifts ...