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Lead Trust

Contact our Gift Planning Officers

A lead trust allows you to pass assets to your family with a significant estate tax savings while making a gift to the hospital. It is an exceptional way to transfer property if you’re willing to forego investment income on an asset but don’t want to force your heirs to surrender the principal. There are two types of lead trusts: Lifetime and Testamentary:

Lifetime Lead Trust
A lifetime lead trust pays out income to the hospital for a number of years that you specify or for the life of one or more individuals that you name. The income can be the same amount each year or a percentage of the trust value. When the term of the trust is reached, the principal goes to your family, with estate or gift taxes reduced or even eliminated.

Testamentary Lead Trust
A testamentary lead trust is created in a person's will. The major difference is that the hospital would begin to receive income only after the owner's death.

Both trusts offer a way for you to achieve your philanthropic objectives over the coming years and save on taxes. Plus, you retain control of the trust assets within the family. A lifetime trust allows you to observe your gift benefitting Childrens Hospital Los Angeles during your life.

NOTE: Although the information set forth herein is believed to be accurate, you should consult your attorney or other tax advisor prior to taking any action.