Gift Planning Chart - KQED

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Gift Planning Chart - KQED Powered By Docstoc
					                                                                                                                       LIFE INCOME GIFTS
Choose the                                                Bequest
Gift Plan for                                             in Will or                                                                                     Charitable
KQED That       Outright             Current              Revocable             Gift of     Charitable                          Charitable               Remainder                                       Gift of              Gift of              Gift of
Matches         Gift of              Gift of              Living                Retirement Gift                                 Remainder                Annuity    Charitable                           Life                 Real                 Retained
Your Goal       Cash                 Securities           Trust                 Plan Assets Annuity                             Unitrust                 Trust      Lead Trust                           Insurance            Estate               Life Estate

Your            Make a quick         Make a quick         Make a                Avoid income           Supplement               Supplement               Supplement               Reduce gift and        Make a               Make an              Donate your
                and easy             and easy gift:       revocable gift        tax and                retirement               retirement               retirement               estate taxes on        significant          outright gift        personal
Goal            tax-deductible       l Annual support     now and retain        potential              income with              income with              income with              assets you plan        gift using your      or fund a life       residence,
                gift for:            l The KQED           assets during         estate tax on          fixed payments           variable                 fixed income             to pass to heirs       unneeded             income gift          vacation home
                l Annual support       Endowment          your lifetime         IRAs or other          that are                 payments that                                                            life insurance       with property        or farm now
                l The KQED                                                      retirement             partially                can create a                                                             policy               no longer            and continue
                                     Avoid capital
                  Endowment                                                     benefit plans          tax-free                 hedge against                                                                                 needed               to live there
                                     gains tax

How You         Simply write a       Contribute           Name KQED in          l   Name KQED as       Enter into a             Create a                 Create a                 Create a               Donate your          l   Donate all or    Deed ownership
                check or arrange     long-term            your will or trust.       beneficiary of     charitable gift          charitable trust         charitable trust         charitable             unneeded life            part of the      of your home to
Make            an electronic        appreciated          Designate for a:          the remaining      annuity contract         that pays a fixed        that pays fixed          trust that pays        insurance policy         property to      KQED and retain
Your Gift       funds transfer       stock, mutual        l Specific amount         assets after       with KQED and            percentage of            annual income            KQED a fixed or        to KQED                  KQED             occupancy
                to KQED              funds, bonds or      l Or percentage           your lifetime      receive a fixed          trust’s assets,                                   variable income
                                     other securities                                                  amount for one           based on annual                                   for a specific                              l   Sell property
                                                                                l   Donate
                                     to KQED                                                           or two lives             trust revaluation                                 term of years;                                  to KQED at a
                                                                                                                                                                                  principal is                                    bargain price
                                                                                                                                                                                  retained for heirs
                                                                                    during lifetime
                                                                                    (after age 59½)

Your            l   Current income   l   Current income   l   Control of        l   Avoid income       l   Current income       l   Current income       l   Current income       l   Reduces            l   Current income   l   Current income   l   Current income
                    tax deduction        tax deduction        assets for            tax and any            tax deduction            tax deduction            tax deduction            taxable estate         tax deduction        tax deduction        tax deduction
Benefits                                 for full fair        your lifetime         estate tax         l   Fixed payments       l   Receive              l   Fixed payments
                l   Remove               market value                               on plan                for life, often at
                                                                                                                                                                                  l   Your family        l   Option for       l   Avoid capital    l   Lifetime use
                    property from                             Remove                distributions,                                  variable income          for life, often at                              future               gains tax            of residence
                                                                                                           a higher rate of                                                           keeps the
                    taxable estate       Avoid capital        property from         leaving more                                    for life                 a higher rate of                                deductions
                                                                                                           return than                                                                principal, often
                                         gains tax            taxable estate        favorably taxed                                                          return than                                     through gifts        Remove               Remove
                                                                                                           other investments    l   Capital gains                                     with reduced                            l                    l

                                                                                    assets for gifts                                                         other investments                               to pay any           property from        residence
                                                                                                                                    tax savings                                       gift taxes
                                                                                                       l   Capital gains
                                     l   Remove                                     to individuals                                  at time of gift if       Capital gains                                   policy               taxable estate       from taxable
                                                                                                           tax savings

                                         property from                                                     at time of gift if       funded with              tax savings if       l   KQED can               premiums                                  estate
                                         taxable estate                                                    funded with              appreciated              funded with              serve as trustee                        l   Relief from
                                                                                                           appreciated              assets                   appreciated              if you desire                               property
                                                                                                           securities                                        assets                                                               management
                                                                                                                                l   KQED can
                                                                                                       l   Partially                serve as trustee     l   KQED can
                                                                                                           tax-free                 if you desire            serve as trustee
                                                                                                           payments                                          if you desire

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