Panacea or Potential Problem: An Exploration of T-CLATs.
For clients who just don’t want to do any estate tax planning, make gifts or buy insurance, there’s a seemingly simple, yet elegant estate tax strategy called a “T-CLAT” (or, in legal jargon, a Testamentary Charitable Lead Annuity Trust). Although the T-CLAT is simple, at least on the surface, designing the T-CLAT formula so it “zeroes out” the Estate Tax is not quite so simple.
For example, do you know:
- The 12 ways to draft a T-CLAT formula?
- The key to a successful formula under the regulations?
- The advantages and disadvantages of each way to draft the T-CLAT?
- When some of the private foundations rules apply?
- How to avoid the big trap - - the formula resulting in nothing remaining for the beneficiaries at the end of the T-CLAT term?
- How the type of estate assets and their cash flow have to be factored in?
In his exclusive LISI Webinar, Paul Hood will cover all of this and more, together with drafting language!!!
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A native of Louisiana (and a double LSU Tiger), Paul Hood obtained his undergraduate and law degrees from Louisiana State University and an LL.M. in taxation from Georgetown University Law Center before settling down to practice tax and estate planning law in the New Orleans area. Paul has taught at the University of New Orleans, Northeastern University, The University of Toledo College of Law and Ohio Northern University Pettit College of Law. The proud father of two Eagle Scouts and LSU Tigers, Paul has authored or co-authored seven books and hundreds of professional articles on estate and tax planning and business valuation. He was with The University of Toledo Foundation for over four years as Director of Planned Giving, leaving in January 2018. He can be contacted at