Charitable Lead Trusts
A charitable lead trust is an arrangement that allows you to provide income to SAB for a specified length of time, after which the trust assets pass to your heirs.
To establish a charitable lead trust you contribute securities or other appreciating assets to a trustee of your choice – who will invest the assets and make “income” payments to SAB. The annual payments to SAB can be either a fixed amount (Charitable Lead Annuity Trust) or a variable amount (Charitable Lead Unitrust), depending upon your wishes, goals, and desires. When the trust ends, the remaining trust principal passes to family members or other beneficiaries you have named. This kind of lead trust is technically called a “Non-Grantor Lead Trust”.
The present value of the income payments to SAB reduces your gift/estate tax
All appreciation that takes place in the trust goes tax-free to your heirs when the trust ends
You have the satisfaction of making a significant gift to SAB now that reduces the taxes due on transfers to your heirs later on
If you include SAB in a Charitable Trust arrangement, you'll be eligible to join the Founders Society - a group of loyal friends who have made similar plans by naming SAB in their estate plans. To learn more, click here.
For more information please contact Meredith Robbins, Director of Development, at 212-769-6615 or firstname.lastname@example.org. All inquires are confidential.