A Charitable Lead Trust is a current gift to charity and a deferred gift to one’s heirs. Assets are placed in a Charitable Lead Trust for a specific number of years and the Foundation and/or other charities receive income generated by the assets during the term of the trust.
At the end of the trust term, the assets are then transferred to the donor’s beneficiaries at a significantly reduced gift and estate tax cost.

• Beckerman Family 1997 Charitable Lead Annuity Trust
  
• Herbert B. and Lillian Wolfson 2005 Charitable Lead Unitrust