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The Center for Estate and Gift Planning

Charitable Lead Trust

The Charitable Lead Trust (CLT) is a very effective estate and charitable planning vehicle. A CLT allows property to be transferred to family members with reduced or zero gift or estate taxes. You can donate cash, stock, or real estate to a CLT and a portion of the income from the trust asset is paid to Pepperdine for your lifetime or a fixed term of years. After your lifetime or the term of years, the trust assets are returned to family members. 

 

TRANSFER ASSET TO TRUST

Stock, cash, or real estate
Charitable gift or estate tax deduction
Wealth transfer benefits

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INCOME TO PEPPERDINE

Income to Pepperdine for life or a fixed term of years

Gift benefits Pepperdine students

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REMAINDER TO FAMILY

Trust assets returned to family

 

Contact Us

Phone

Toll Free

E-mail

(310) 506-4893

(855) 659-5746

curt.portzel@pepperdine.edu

Summary

  • Annual income paid to Pepperdine.
  • Remainder of trust assets to family.
  • Gift or estate tax deduction reduces or eliminates transfer tax.
  • Trust can start during your life or at death.
  • Relief from investment and management responsibilities.
  • Creation of a permanent legacy for Pepperdine University, its faculty, and students.

Tax Benefits

    • Gift or estate tax deduction reduces or eliminates transfer tax.
    • Allows donors to transfer significant assets to family with little or no gift or estate tax.
    • Income-producing assets are ideal to place in a CLT, such as leased commercial real estate.

Income to Pepperdine

      • Pepperdine receives annual income from CLT to benefit students or programs.
      • Assets are held by CLT (no sale of property).
      • A charitable deduction is generated to pay taxes owed by the trust.

RELIEF FROM INVESTMENT AND REAL ESTATE MANAGEMENT RESPONSIBILITIES

    • By using a CLT, you reduce your investment and management responsibilities for the life of the trust.
    • Pepperdine has a full staff of investment and real estate professionals to manage trust assets or you can choose your own.
    • When trust assets increase, your family benefits with no further gift or estate taxes owed.