Grantor Lead Trust

How It Works

1. Create trust agreement stating terms of the trust (usually for a term of years), transfer cash or other property to trustee, and receive an income-tax deduction
2. Trustee invests and manages trust assets and makes annual payments to CAMERA 
3. Remainder transferred back to you

Benefits

•  Annual gift to CAMERA 
•  Property returned to donor at end of trust term
•  Professional management of assets during term of trust
•  Charitable income-tax deduction, but you are taxed on trust's annual income

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