Charitable Lead Trust

Charitable Lead Trust The unitrust is very similar to the annuity trust, except that the unitrust provides a variable income. Payment is based on a fixed percentage of the net fair market value of the trust assets as valued each year. A variation of this type of unitrust provides an annual income that is the lesser of the trust’s net income or the fixed percentage amount. ASHRAE Foundation can act as trustee. The minimum amount needed is $50,000.

To calculate the benefits of your gift click below:

Taxation: The beneficiary is taxed on income received (ordinary income or capital gain).







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