ANNUITY LEAD TRUST
Prepared for David Brown
Original Property
Value Cost Gain $1,000,000 $200,000 $800,000
7.00% Lead Trust
Trust Principal $1,000,000
Trust To Family
Term of
10.00 Years
$1,144,866
Transfer Asset to Trust Gift Tax Deduction
Income to Charity
Trust Assets to Family
January 30, 2003
Page 1 of 7
This educational illustration is not professional tax or legal advice; consult a tax advisor about your specific situation. See data sheets for assumptions.
ANNUITY LEAD TRUST
Rate of The Month Gift Date Donor
JANUARY 4.2%
Years Gift Amount
10.000 $1,000,000 $200,000 8.00 % 8.00 % 7.00 % Annual
01/01/2003
Cost Basis
David Brown
Current Return
Payout Option Remainder Recipient Income Tax Rate
Annuity Family 40.00 %
Trust Return Trust Payout% Payment Frequency
RETAIN ASSET VS. LEAD TRUST COMPARISON
Ord (BeforeTax) Ord (AfterTax) Capital Growth
6.00 % 3.60 %
Cap. Gain
20.00 %
Gift Bracket
0.00 %
2.00 %
Estate Bracket
4.60 % Total Return-1% (After Tax With 1% Turnover)
Growth Factor
45.00 %
1.5679
Gen. Skip Tax NO
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Jan 30, 2003 Page 7 of 7 This educational illustration is not professional tax or legal advice; consult a tax advisor about your specific situation.
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