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CLAT
(redirected from Charitable Lead Annuity Trust)

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AcronymDefinition
CLATCentral Latinoamericana de Trabajadores (Latin American Confederation of Workers)
CLATCharitable Lead Annuity Trust
CLATCivil Law Activities Tax
CLATCommunication Line Adapters for Teletypewriters
CLATControlled Language Authoring Technology
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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
Alexander Forger, one of the executors, confirmed that Onassis' charitable lead annuity trust does not exist, though he would not rule out the possibility that it might still be created.
NEWS LITE : MYSTERY DONOR'S GOLDEN GIFT TRADITION EXPANDING by Daily News (Los Angeles, CA)
2055 (e) (2) (B) and 2522 (c)(2)(B), an estate and gift tax charitable deduction is allowed for a CLT if the interest passing to charitable and noncharitable beneficiaries is in the form of a charitable lead annuity trust (
Top 10 estates planning strategies by Capassakis, Evelyn M. / The Tax Adviser
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