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  #1  
7th January 2016, 09:11 AM
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CLAT Illustration

I want to get information about the CLAT Illustration/ structures. So here can you provide me information about it?
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  #2  
7th January 2016, 09:14 AM
Super Moderator
 
Join Date: May 2012
Re: CLAT Illustration

As per your request here I am providing you information about the CLAT Illustration/ structures.

Here I am telling you about it as you want.

Below I am providing you a file, which is containing following as you want;
INNOVATIVE CLAT STRUCTURES:
PROVIDING ECONOMIC EFFICENCIES
TO A WEALTH TRANSFER WORKHORSE

TABLE OF CONTENTS
I. BACK-LOADED ANNUITY AND “SHARK-FIN” CLATS
A. Introduction
B. Traditionally Structured CLATs
C. The GRAT Regulations
D. Revenue Procedure 2007-45
E. How Extreme of a Shark-Fin is Allowable?

II. FORECASTED RESULTS AND PLANNING IMPLICATIONS
A. Forecasted Investment Results for Non-Grantor CLATs
B. Forecasted Investment Results for Grantor CLATs

III. TERM OF THE CHARITABLE LEAD INTEREST
A.Term of Years
B.Lifetime Terms and Mortality Risk
C.Purchasing the Charitable Lead Interest

IV. HIGHER SECTION 7520 RATES

V. IS A SHARK-FIN ADVISABLE?

VI. “INTENTIONALLY-DEFECTIVE” GRANTOR CLATS
A. Introduction
B. What Grantor Trust Power?
C. Using Appreciated Property to Pay Charity
D. Grantor to Non-Grantor Trust Status
1. Introduction
2. Income Tax Consequences
3. Recapture
4. Remaining Section 642(c) Deduction
5. Income Tax Planning: Grantor to Non-Grantor Trust Status

VII. PRIVATE FOUNDATION RULES
A. Generally
B. Governing Instrument Language
C. Self-Dealing
D. Excess Business Holdings
E. Jeopardy Investments

VIII.
NON-CHARITABLE BENEFICIARIES AND THE GST TAX EXEMPTION
A. GST Tax Exemption with CLATs
B. CLATs vs. CLUTs for the Benefit of Grandchildren Today

IX. INVESTMENT IMPLICATIONS AND PLANNING EXAMPLES
A. Generally
B. FLP Interests Holding Commercial Real Property
C. Private Equity Interests
D. Preferred Investment FLP Interests
E. Single Stock or Concentrated Stock Positions
F. Life Insurance
1. Introduction
2. Basics of the Plan
3. Charitable Split-Dollar Rules

X. CONCLUSION






Attached Files
File Type: pdf INNOVATIVE CLAT STRUCTURES.pdf (432.1 KB, 542 views)


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