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Conrad Teitell is a principal at Cummings & Lockwood in Stamford, Conn. Conrad Teitell

This is an especially opportune time for individuals who are “wealthy” (defined soon—in a gift and estate tax context) and charitably minded to create charitable lead annuity trusts. Reason: the confluence of historically low IRC §7520 rates, decreased market values in some cases, and the gift and estate tax “definition” of wealthy.

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