In his Estate Planning and Philanthropy column, Conrad Teitell, a principal at Cummings & Lockwood, writes that it isn't every day - indeed every year - that the IRS and the Treasury make pronouncements on charitable lead trusts, so, a recent regulation on the "ordering" rules for lead trust payments and a private letter ruling on "ascending annuity payments" are worth noting.
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Charitable Lead Trusts: Latest Developments
New York Law Journal
June 25, 2012
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