Back-Loaded CLATs: A Shark’s Fin or A Fabulous Gift?
Speakers: Mark Teitelbaum, Robert D. Stuchiner, CLU, ChFC
Robert Stuchiner and Mark Teitelbaum will discuss the authority guidance and background for back-loaded CLATs. They will provide examples and discuss the extent of any tax authority. They will discuss the main issues when considering the viability of this concept for your clients.
The presentation will offer a detailed discussion of back-loading, recent IRS Rulings, IRC sec 170(f)(10) and grantor trust issues. This should be a lively discussion of a vibrant charitable and wealth transfer strategy.