CLUT


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References in periodicals archive ?
Note that CLUTs, because of their varying return, can never be zeroed out.
The buffering effect of a CLUT might make it preferable to a CLAT when the trust's income stream is unpredictable.
If the generation-skipping transfer (GST) tax(15) is an issue, a CLUT has a significant advantage--its inclusion ratio is fixed when the trust is formed.
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It is the fortunate nonprofit that employs a planned giving officer who is trained in the alphabet soup of gift planning tools--CRUTS, CRATS, CLUTs and CLATs.
Oh yeah, the answers to the earlier alphabet soup are: CRUTs (charitable remainder unitrust), CRATs (charitable remainder annuity trust) CLUTs (charitable lead unitrust) and CLATs (charitable lead annuity trust).