Oklahoma City Oklahoma Fideicomiso benéfico de anualidades de plomo Inter Vivos - Charitable Inter Vivos Lead Annuity Trust

• Category: Fideicomisos - Fideicomisos en vida - California
• State: Multi-State
• City: Oklahoma City
• Control #: US-00617BG
• Format: Word

Description

In a charitable lead trust, the lifetime payments go to the charity and the remainder returns to the donor or to the donor's estate or other beneficiaries. A donor transfers property to the lead trust, which pays a percentage of the value of the trust assets, usually for a term of years, to the charity. Unlike a charitable remainder trust, a charitable lead annuity trust creates no income tax deduction to the donor, but the income earned in the trust is not attributed to donor. The trust itself is taxed according to trust rates. The trust receives an income tax deduction for the income paid to charity.

Para su conveniencia, debajo del texto en español le brindamos la versión completa de este formulario en inglés. For your convenience, the complete English version of this form is attached below the Spanish version.