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Gift Planning

Nongrantor Lead Trust

Nongrantor Lead Trust Diagram


How It Works

  1. Create trust agreement stating terms of the trust (usually for a term of years) and transfer cash or other property to trustee
  2. Trustee invests and manages trust assets and makes annual payments to Rollins 
  3. Remainder transferred to your heirs


  • Annual gift to Rollins 
  • Future gift to heirs at fraction of property's value for transfer-tax purposes
  • Professional management of assets during term of trust
  • No charitable income-tax deduction, but donor not taxed on annual income of the trust

 Next Steps


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