home  select a topic arts & literature education & learning history & culture home & how-to kids & family local focus news & public affairs science & nature support KQED membership sponsorship campaign for the future gift planning & endowment wills & living trusts gift annuities remainder trusts lead trusts real estate stock retirement plans & life insurance gift plan chart endowment legacy society visions newsletter gift calculator free publications & gift illustrations monthly planning tips contact us for professional advisors foundation & government support volunteering the guide online   about KQED   support KQED   the guide online   email newsletters   DTV transition   KQED store   help & FAQ   contact info KQED Becomes a Service of Northern California Public Broadcasting (NCPB) Charitable Lead Trusts A charitable lead trust offers unique estate planning advantages. Income-producing assets such as stock or real estate are irrevocably transferred to a lead trust, which pays income to an organization such as NCPB for a number of years. Following the term of the trust, the property transfers back to other individuals, typically the donor's children or grandchildren, at reduced costs, because any appreciation of the asset while it is in the lead trust is not taxed when transferred back. It is an excellent way to transfer to your heirs assets that are expected to appreciate in value. A charitable lead trust is good for individuals who face substantial estate and gift tax liability. For more information about this highly specialized estate planning tool, email us at legacy@kqed.org or phone us at (415) 553-2230. Find out how your legacy gift can live on forever... back to top Information provided on this Web site is general in nature and not intended to be tax or legal advice applying to your specific situation. Advice from a qualified professional advisor should be sought when considering a gift. site map | terms of service | privacy policy Copyright © 1994-2008 KQED. All Rights Reserved.