Charitable Lead Annuity Trust

Acronym

Definition

CLAT

Central Latinoamericana de Trabajadores (Latin American Confederation of Workers)

CLAT

Controlled Language Authoring Technology

CLAT

Computer-Aided Law and Advanced Technologies (forum)

CLAT

Civil Law Activities Tax

CLAT

Communication Line Adapters for Teletypewriters

CLAT

Center for Learning Through the Arts and Technology (University of California, Irvine)

CLAT

Common Law Admission Test (India)

CLAT

Charitable Lead Annuity Trust

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19) Certain techniques, like grantor-retained annuity trusts (GRATs), charitable lead annuity trusts (CLATs), and private annuities do better in low interest rate environments, whereas others, most notably, qualified personal residence trusts (QPRTS) and charitable remainder annuity trusts (CRATS) fare worse. Creditor's rights under private annuities and grantor-retained ... by Gassman, Alan S.; Koche, David L.; Markham, Michael C. / Florida Bar Journal The decedent's will provided that if the daughter disclaimed any portion of the bequest, 75% of the disclaimed portion would go to a charitable lead annuity trust (CLAT) (the annuity interest passing to the family foundation and the remainder interest passing to the daughter, if living at the end of the annuity term) and 25% would go to the family foundation outright. Be careful making disclaimers where trusts are involved by Ransome, Justin P. / The Tax Adviser Typically funded with at least $1 million by donors with a net worth of $10 million or more, a charitable lead annuity trust makes fixed annual payments to a charity for a term of years, or until the donor dies, with the remaining assets going to the donor's heirs, typically children. Funding with interest: It's prime time for lead trusts. (Asset ... by Cohen, Todd / The Non-profit Times	CHAPH CHAPI CHAPIS CHAPO CHAPP CHAPRD CHAPS CHAPSA CHAQ CHAQ-DI Char CHARA CHARAC CHARADE CHARC CHARCA CHARCS CHARD CHARF CHARGE CharGen CHARGUID CHARIMA CHARIS CHARISMA Charitable Lead Annuity Trust CHARKS CHARLEE CHARM CHARME CHARME-2 CHARMEC CHARMM CHARMS CHARS CHART CHARTA CHARTD CHARTS CHAS CHASA CHASCENT CHASE CHASEO CHASER CHASF CHASG CHASHNUPP CHASI CHASIS CHASK	Charismatics Charismatics Charismatics charisms Charisticary Charistikion charitable charitable charitable Charitable and Benevolent Institution Charitable Association Supplying Hospitals Charitable Auto Resources Charitable contribution Charitable contribution charitable contribution deduction Charitable Contribution Deductions Charitable contributions Charitable contributions Charitable Contributions Deduction Charitable Contributions Deductions charitable effort Charitable Facility Compliance Alternative Charitable Family Limited Partnership Charitable Fund Raising Act Charitable Gift Annuity Charitable Gift Fund Charitable Gifts and Trusts Charitable Giving Resource Center Charitable Immunity Act charitable institution Charitable Lead Annuity Trust Charitable Lead Trust Charitable Lead Trust Charitable Lead Trusts Charitable Lead Unitrust Charitable organization Charitable Organization for the Disabled Children Charitable Purposes Charitable Purposes Charitable Purposes Charitable Registration and Investigation Act Charitable Remainder Annuity Trust Charitable Remainder Irrevocable Unitrust Charitable Remainder Trust Charitable Remainder Trust Charitable Remainder Trust Charitable Remainder Trust Charitable Remainder Trust Charitable Remainder Trust Charitable Remainder Trusts Charitable Remainder Trusts Charitable remainder unitrust Charitable Societies and Institutions Charitable Society for Social Welfare charitable trust charitable trust charitable trust charitable trust Charitable Trusts Charitable Trusts Charitable Trusts

References in periodicals archive

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19) Certain techniques, like grantor-retained annuity trusts (GRATs), charitable lead annuity trusts (CLATs), and private annuities do better in low interest rate environments, whereas others, most notably, qualified personal residence trusts (QPRTS) and charitable remainder annuity trusts (CRATS) fare worse.

Creditor's rights under private annuities and grantor-retained ... by Gassman, Alan S.; Koche, David L.; Markham, Michael C. / Florida Bar Journal

The decedent's will provided that if the daughter disclaimed any portion of the bequest, 75% of the disclaimed portion would go to a charitable lead annuity trust (CLAT) (the annuity interest passing to the family foundation and the remainder interest passing to the daughter, if living at the end of the annuity term) and 25% would go to the family foundation outright.

Be careful making disclaimers where trusts are involved by Ransome, Justin P. / The Tax Adviser

Typically funded with at least $1 million by donors with a net worth of $10 million or more, a charitable lead annuity trust makes fixed annual payments to a charity for a term of years, or until the donor dies, with the remaining assets going to the donor's heirs, typically children.

Funding with interest: It's prime time for lead trusts. (Asset ... by Cohen, Todd / The Non-profit Times