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Welcome to Gift Planning > How to Give > Gifts That Protect Your Assets > Nongrantor Lead Trust

Nongrantor Lead Trust

Diagram Description

How It Works

1. Create trust agreement stating terms of the trust (usually for a term of years) and transfer cash or other property to trustee
2. Trustee invests and manages trust assets and makes annual payments to ETF
3. Remainder transferred to your heirs

Benefits

• Annual gift to ETF
• Future gift to heirs at fraction of property's value for transfer-tax purposes
• Professional management of assets during term of trust
• No charitable income-tax deduction, but donor not taxed on annual income of the trust

More Information

Request an eBrochure

Request an eBrochure with more information about this gift.

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Receive a personal calculation of this gift.

Contact Us

Angelia Nystrom (865) 524-1223, ext. 121 anystrom@etf.org Federal Tax ID Number: 62-0807696

East Tennessee Foundation ATTN: Angelia Nystrom 520 W. Summit Hill Drive, Suite 1101 Knoxville, TN 37902

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