(redirected from Charitable Lead Trust)
Also found in: Financial.
CLTCross-Laminated Timber (engineered wood product)
CLTCommunity Land Trust
CLTConsolidação das Leis do Trabalho (Brazil)
CLTCentral Limit Theorem (probability theory)
CLTCharitable Lead Trust
CLTChronic Lymphocytic Thyroiditis (cancer)
CLTCognitive Load Theory (memory)
CLTCommunicative Language Teaching
CLTChinese Language Teaching
CLTCustomer Loyalty Team (various companies)
CLTCdr Label Template
CLTCommand List Table
CLTCairo Local Time
CLTComputer Language Translator
CLTCertified Laser Technician
CLTCitizens for Limited Taxation (est. 1974; Massachusetts)
CLTCurrently Listening To (chat)
CLTCertified Landscape Technician
CLTCentre for Learning Technologies (various locations)
CLTCertified Lymphedema Therapist
CLTComplexity Leadership Theory
CLTChien Loup Tchécoslovaque (French: Czechoslovakian Wolfdog)
CLTCanadian Learning Television
CLTCross-Linguistic Lexical Tasks (language assessment)
CLTCollege Laboratory Technician (various locations)
CLTCentral Location Test
CLTConnecticut Law Tribune (publication; Hartford, CT)
CLTCompagnie Luxembourgeoise de Télédiffusion (French: Luxembourg Television Broadcasting Company)
CLTCompañía de Logística y Transporte (Spanish: Logistics and Transport Company)
CLTClinical Laboratory Technologist
CLTChesapeake Light Tower (US NOAA)
CLTCentre for Language Technology (various countries)
CLTCombat Lasing Team (US DoD)
CLTCompany Landing Team (US Marine Corps)
CLTCorporate Leadership Team
CLTCompetitive Landscaping Tool (iSuppli)
CLTClassical Laminate Theory
CLTCairo Local Time (GMT+0200)
CLTCasualty Liaison Team (US Army)
CLTCued Language Transliterator
CLTCollege Libertarians of Towson (Towson, MD)
CLTContainer Load Trailer
CLTCalculated Landing Time
CLTCool Like That
CLTCertificate of Land Transfer
CLTCommon Leader Training
CLTCombine Like Terms (algebra)
CLTCompagnie Ligérienne de Transport (French transport company)
CLTCommunications Line Terminal
CLTClosed Loop Training (speech synthesis)
CLTClub de Loisirs de Tourlaville (French: Tourlaville Leisure Club; Tourlaville, France)
CLTCompagnie Lyonnaise de Tramways (French tramway company)
CLTCooperative Learning Techniques
CLTChristian Love Test
CLTCellular Logistics Team
CLTClosed Loop Test
CLTStimpson's Surf Clam (FAO species code)
CLTCultures, Langues, Textes (French: Cultures, Languages, Texts)
CLTLight Cruiser Training
CLTContracted Loaded Tip (marine propeller)
CLTCross-Language Transfer
CLTCharlotte, NC, USA - Charlotte/Douglas International Airport (Airport Code)
CLTCoordination des Lycées de Toulouse (French: Coordination of High Schools in Toulouse; Toulouse, France)
CLTCenter for Law and Technology
CLTControlled Leader Triggering (lightning protection)
CLTCivic Little Theatre (now Civic Theatre of Allentown, Pennsylvania)
CLTCharge Listing
CLTCustomer Learning Terminal (aka: Kiosk)
CLTConditional Land Transfer
CLTComponent-Level Testing (electronics)
CLTCouncil on Law Enforcement Education and Training (Oklahoma)
CLTCommand Level Testing (US Navy)
CLTCulture et Loisirs à Thorigny (French: Thorigny Culture and Leisure; Thorigny-sur-Marne, France)
CLTComprehensive Look Team (US Army)
References in periodicals archive ?
The remaining trusts were randomly selected for the sample at various rates of less than 100 percent depending on the type of the trust (charitable remainder annuity trust, charitable remainder unitrust, charitable lead trust, or pooled income fund) and the reported end-of-year book value of total assets.
Through the charitable lead trust option, credit unions now have a new and innovative instrument to support their state development programs as well as our mission of promoting consumer financial independence across the country, " said Bucky Sebastian, executive director of the NCUF in Madison, Wis.
Can a deduction be taken for a charitable contribution to a charitable lead trust of a right to payment to the charity?
A charitable lead trust (CLT) is the mirror image of a CRT.
For example, consider a situation where 120% of the AFR used to value the interests in a charitable lead trust is 5.
Question--How is a charitable lead trust different from a charitable remainder trust?
A charitable lead trust (CLT) is an irrevocable trust that pays a defined income payment to the ADAA Foundation for a period of time (the lead interest) and, at the conclusion of the term of the income payments, distributes the trust property to a remainder beneficiary such as the Foundation.
S corporation stock can be transferred to a charitable lead trust as long as it is a grantor trust for income tax purposes or, if established at death, as long as the trustee is able to make a small business trust election.
it receives annuity or unitrust payments for a specified term and the corpus then goes to the donor's family or some other non-charitable beneficiary, the trust is referred to as a charitable lead trust, where the charity receives the "lead interest" (discussed in more detail below.
A charitable lead trust (CLT) is useful for minimizing estate taxes on the assets you leave to your children or grandchildren, especially if you expect those assets to appreciate.
Some examples include: Charitable Remainder Unitrust, Charitable Remainder Annuity Trust, Donor Advised Funds and Charitable Lead Trust.
Usually implemented at the time of death, the charitable lead trust is only a fit for wealthy, philanthropic people with financially secure children.
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