U.S. Department of the Treasury in Washington, D.C. Photo: Diego M. Radzinschi/ALM

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CLATs Plus PF Transfers to DAFs

Translation. Among the Treasury's 224-page "Green Book" proposals that would affect federal income, gift and estate taxes, I highlight two among the charitable proposals: (1) Charitable Lead Annuity Trusts (CLATs), and (2) Private Foundation transfers to Donor Advised Funds.