Everything you always wanted to know about charitable lead trusts but were afraid to ask.

By Kathleen Stephenson and Lisa B. Petkun

The benefits of charitable lead trusts
Charitable lead trusts are best used when the donor wants to reduce the gift-tax value of assets passing to non-charitable beneficiaries.

Whether the transfer occurs during lifetime or at death, inserting an intervening charitable lead interest will permit a donor to maximize the amount that can pass to non-charitable beneficiaries.