The CLAT Strategy: How to “Erase” Income Tax This Year
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Tax Tips / Philanthropic Planning
The CLAT Strategy: How to “Erase” Income Tax This Year
💡 Executive Summary
- Problem: A massive income event (IPO, Bonus, Roth Conversion) creates an unavoidable 37%+ tax spike.
- Solution: Fund a Grantor CLAT. You get an immediate 100% tax deduction for the charitable portion.
- Result: Taxes are wiped out today. The trust pays charity for a set term, then returns the remaining assets to you (or heirs).
⚠️ GRANTOR STATUS IS KEY
To get the income tax deduction, the CLAT must be structured as a “Grantor Trust.” If it’s a “Non-Grantor” CLAT, the trust gets the deduction, not you. Ensure your attorney flips the “Grantor Switch.”
To get the income tax deduction, the CLAT must be structured as a “Grantor Trust.” If it’s a “Non-Grantor” CLAT, the trust gets the deduction, not you. Ensure your attorney flips the “Grantor Switch.”
If the CRT (Article 595) is about “Income for Life,” the CLAT is about “Tax Deduction Now.” It is the mathematical inverse. It allows HNW individuals to “borrow” money from the IRS interest-free to invest for themselves, provided they support a charity in the interim.
🧐 Core Mechanics: The “Lead” Interest
The “Lead” (Income) goes to charity for a fixed term (e.g., 20 years). The “Remainder” (Principal + Growth) comes back to you. If the assets outperform the IRS “Hurdle Rate,” you profit tax-free.
The “Lead” (Income) goes to charity for a fixed term (e.g., 20 years). The “Remainder” (Principal + Growth) comes back to you. If the assets outperform the IRS “Hurdle Rate,” you profit tax-free.
Performance Simulation
Scenario: $1M Roth Conversion Offset
No CLAT (Full Tax Hit)
-$370k Cash to IRS
$630k Net
With CLAT Deduction
$0 Cash to IRS
$1M Saved
CRT vs. CLAT: The Comparison
| Feature | CRT (Remainder Trust) | CLAT (Lead Trust) |
|---|---|---|
| Income Stream | Goes to YOU | Goes to CHARITY |
| Leftover Asset | Goes to CHARITY | Returns to YOU/FAMILY |
| Primary Goal | Lifetime Income | Huge Upfront Deduction |
“The CLAT allows you to be the banker. You park assets, support a cause, and potentially receive the principal back with significant growth—having skipped the income tax bill entirely.”
🔗 Related BMT Playbooks (Internal)
🛡️ Inverse Strategy: CRT (Get Income, Give Asset) 📉 Use Case: Offsetting a Roth Conversion Tax Bill ✅ Metric: IRS 7520 Hurdle Rate Monitor🏛️ Institutional Resources (External)
📜 Legal Text: IRC § 170 (Charitable Contributions) 🏛️ IRS Official: Charitable Lead Trusts Definition ⚖️ Regulation: Contributions in Trust
BMT designs for tax reality, not theory.