A charitable lead trust is a form of charitable trust that first distributes assets to the named charities. Once the assets have been distributed to the charities as specified in the trust, the named ...

Forbes contributors publish independent expert analyses and insights. Darren Case is an Arizona attorney covering tax and estate planning. There are many tax and estate planning transactions for ...

Trusts serve a variety of tax, asset protection and estate planning purposes for families, and over the years different types of trusts have evolved to best serve families’ planning needs and ...

Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. David Kindness is a Certified Public Accountant (CPA) and an expert in the fields of ...

The Internal Revenue Service has issued two new documents that affect charities that offer charitable remainder trusts and charitable lead trusts. The first document offers guidelines for dividing a ...

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 ...

The potential for payout problems with charitable remainder trusts is forcing charitable groups, donors, and financial institutions to rethink their giving approaches, and causing some donors to be ...