Charitable Lead Trusts (Non-Grantor)
Charitable Lead Trusts are an intergenerational wealth-transfer tool that enables you to provide for your heirs – and for Stevens – while sharply reducing gift and estate taxes. Because Stevens will benefit first, the trust assets then confer to your heirs later at reduced gift and estate tax levels.
Charitable Lead Trusts
- Federal gift and estate-tax deductions for the value of the annual payments to Stevens may enable you to transfer larger estates to your heirs (after tax) than otherwise possible.
- Any appreciation in assets during the term of the trust, while subject to capital gains tax, is not subject to gift or estate tax at the trust’s termination.
- The amount and term of the payments to Stevens may be set so as to reduce - or even eliminate - transfer taxes due when the principal reverts to your heirs.
Gift Calculator
Do you want to know more about how this planned gift would work for you? Use our online gift calculator for specifics about Charitable Lead Trusts.
Contact Information
For answers to your estate and gift planning questions, please contact Michael Governor, Director of Planned Giving, at (201) 216-8967 or michael.governor@stevens.edu.



