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



  • 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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