Charitable Lead Trusts

你想同时给你的继承人和预科学校留下更多的财产吗? A Charitable Lead Trust (CLT) allows you to do both!

• A CLT holds your gift of appreciating assets, pays income to Seton Hall Prep for a period of years, and then gives the remaining principal to you or your heirs.
• A Lead Trust is very useful in estate and family wealth planning.
• 这是一份慷慨的礼物，它可以保护不断增长的资产，传给你的继承人.
• 许多捐赠者使用这种捐赠计划将资产传给他们的子女或其他继承人. 非设保人牵头信托将其本金余额支付给剩余受益人.

Will your children face a tax burden when you die?
非授予人主导信托降低了将财产转让给您的成本
heirs in two ways. First, the estate & gift tax value of assets you place in
你的领导信托将减少收入的现值
the trust will pay to Seton Hall Prep. The longer the lead trust pays us income, and the more income it pays us, the larger your estate and gift tax deduction will be. Second, 领头信托资产的应税价值在你建立信托的时候就已经确定了——任何随后的资产价值的增长都将传给你的继承人，因此不需要缴纳遗产税和赠予税.

这一组合减少了主要信托资产的应税价值
means that your family can sometimes receive more from an estate
计划中包含的主要信托比直接遗赠要多
from you.

Planning notes...

• 一个非授予人领导信托可以用在一个成长中的家族企业中的股份来提供资金, 从而降低了将所有权传递给下一代的成本.
• 非设保人领导信托在运作期间所赚取的收入不应向你征税.
• 信托可以运行数年或个人的一生.
• 不像大多数其他的礼物计划，领导信托会给预备会带来直接的好处. CLT的付款可用于资助资本计划、年度支持或捐赠.
• A lead trust can pay SHP a fixed amount of income every year, or pay SHP a fixed percentage of the value of trust principal, as revalued annually. The choice of format will have some effect on your tax savings. 菠菜评级可以帮助您和您的顾问在您考虑您的礼物计划时做出不同的选择.

Are you concerned about high income tax liability?
你可能正处于高收入时期，需要将一些收入转移到
charity makes sense. You may want to accelerate future deductions
into the current year but don't want to part permanently with a
valuable asset. Examine a grantor lead trust. 这个创造性的计划将持有你的资产增值的天赋，支付收入给西顿霍尔准备一个
period of years — then return the assets to you. You will receive an
立即所得税减免创建授予人领导信托:
present value of the total income payments to SHP (you receive no
income tax deduction when you establish a non-grantor lead trust
which transfers assets to your heirs).

信托的年收益(减去分配给菠菜评级的)将是
taxable to you. However, if the amount of SHP's income and the length of
time it receives this income are adjusted sufficiently, the upfront deduction can offset this subsequent tax.

和你的顾问谈谈领导信托如何为你和你的家人工作.