### Question
How is the term charitable lead trust defined?


### Answer
The term **charitable lead trust** is defined in *15 U.S.C. § 80a* as the following:

> a trust described in section 170(f)(2)(B), 2055(e)(2)(B), or 2522(c)(2)(B) of title 26

#### Citation:
  - *15 U.S.C. § 80a*
  - Heading: **CHAPTER 2D-INVESTMENT COMPANIES AND ADVISERS > SUBCHAPTER I-INVESTMENT COMPANIES**

