On August 6, 2018, Sarah Kahl published "Charitable Planning Around Interest Rate Hikes" in WealthManagement.com. Here is an excerpt:
There are two common charitable planning techniques that aptly illustrate the interrelation between interest rates and philanthropy. The first is a charitable lead annuity trust known as CLAT, which works better when interest rates are low. The second is a charitable remainder annuity trust CRAT, which works better when interest rates are high.