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By Michelle M. Arruda-It used to be that CLTs – charitable lead trusts – were an interesting topic pretty much for discussion only. Recently, however, they seem to have legs. Because of the variety of “shapes and sizes” in which CLTs come, and because of recent changes to federal income and transfer (that is, gift and estate) tax laws, a CLT can be a good planning strategy for many charitably-inclined clients.
NHAR legal counsel Matt Johnson and attorney Joyce Hillis explore the potential impact of probate and estate planning on a real estate transaction.