Grantor Lead Trust

 

Grantor Lead Trust Diagram

 

How It Works

  1. Create trust agreement stating terms of the trust (usually for a term of years), transfer cash or other property to trustee, and receive an income-tax deduction
  2. Trustee invests and manages trust assets and makes annual payments to Taylor
  3. Remainder transferred back to you

 

Benefits

  • Annual gift to Taylor
  • Property returned to donor at end of trust term
  • Professional management of assets during term of trust
  • Charitable income-tax deduction, but you are taxed on trust's annual income

 

Next Steps

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