A Charitable Lead Trust (CLT) is often called the opposite of a charitable remainder trust. The income from the CLT is paid to the charity for a specified period of time (number of years or the lifetime of an individual). When the CLT terminates, the CLT's assets are passed to individuals named by the donor. Suitable for wealthy individuals who wish to make a significant gift to The Trustees of Reservations, the CLT enables a donor to make such a gift and still preserve assets for heirs. The CLT can be an effective estate planning tool, and offers the donor potential gift and estate tax benefits.