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Charitable Lead Trust

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Individuals with very large estates can use a charitable lead trust to benefit The Jesusonian Foundation and pass principal to family members with little or no tax penalty. It works like this: You transfer assets to a trust that provides payments to The Jesusonian Foundation for a term of years. Then the trust principal goes to your children, grandchildren, or others free of, or at greatly reduced, federal gift and estate tax. (Please note that a generation skipping tax [GST] is imposed on large transfers to grandchildren and others who are more than one generation younger than you.)

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