1
A “planned gift” is a commitment today to make a gift in the future (e.g.
A gift from a will, a trust, a life insurance policy, retirement benefits, a life income gift, or a charitable lead trust).
2
A planned gift can be a bigger gift than a present day gift.
3
An income tax deduction is possible with planned gifts.
4
Bequests are simple, don’t take effect until death, and can be given as a percentage of the estate.
5
Retirement assets given to Brown are not subject to an income tax or an estate tax.
6
Planned gifts can come from anyone, in almost any amount.
7
Brown cannot give legal or tax advice, but can supply language for one’s will.
8
Life income gifts allow current income tax deductions.
10
Life income gifts often come from mature donors wanting to retain some income for future needs.
11
Charitable lead trusts can combine a gift to Brown with a transfer of assets to one’s family. They can produce substantial benefits under the gift, estate and "generation-skipping" taxes.
