The complete one-page overview.

Fortune covers a former IRS commissioner who used the OCLAT to support his alma mater Duke University while growing his assets and passing them on to his children tax-free — a case study in the strategy’s powerful real-world application at the highest level of wealth planning and philanthropy.

Forbes explores how modern estate strategies draw lessons from one of history’s most iconic legacies — and how a charitable lead trust can carry a family’s impact across generations.