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CLT Basics. Cross-laminated timber (CLT) is a large-scale, prefabricated, solid engineered wood panel. Lightweight yet very strong, with superior acoustic, fire, seismic, and thermal performance, CLT is also fast and easy to install, generating almost no waste onsite.LT also offers design flexibility and low environmental impacts. For these reasons, cross-laminated timber is proving to be a highly advantageous alternative to conventional materials like concrete, masonry, or steel, especially in multi-family and commercial construction.
Charitable Lead Trusts and the GST Tax. One specific situation where charitable giving and GST planning come together is through a Charitable Lead Trust (CLT). A CLT is a tool that is well suited for use as part of a multiple generation estate plan when the parents also have a desire to provide a benefit to charity.