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A CLUT is an irrevocable trust that may be developed by the donor either intervivos,or upon death,and which defines that a yearly “unitrust quantity” must be paid at least every year to charity till the termination of the specified term,at that point the trust assets pass to or in trust for the noncharitable recipients.
A key component of estate planning involves protecting your assets for heirs and your charitable legacy by minimizing expenses,and covering estate taxes while still meeting your goals.
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