| The most comprehensive explanation of Charitable Lead Trusts. |
| Details the income, gift, estate and capital gains tax implications for all types of lead trusts. | |
| Explains the Internal Revenue Code, published revenue rulings, letter rulings and Treasury regulations. | |
| The definitive explanation of: |
| charitable lead annuity trusts, |
| charitable lead unitrusts, |
| non-statutory charitable lead trusts; |
| reversions to donor; |
| remainders to grandchildren and others; |
| inter vivos and testamentary; |
| charitable lead trusts created by corporations; |
| opportunities to seize; |
| pitfalls |
| Specimen trust agreements and provisions for virtually every situation: |