• Welcome to Creating Your Legacy Through Gift Planning
• Welcome to Gift Planning
• Overview of Ways to Give
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  • Gifts by Will
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• Understanding Gift Planning
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• The Gift-Planning Process
• Step 1: Explore Most Popular Options for Creating Your Legacy
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• Step 2: Explore Options with Life-Stage Gift Planner™
• Step 3: Compare the Options
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Nongrantor Lead Trust

	Related Links
	See gift description Request more info on this type of gift Request a calculation Read about our donors The Lifetime Philanthropist Society

 

How It Works

1. Create trust agreement outlining terms of the trust—usually for a term of years
2. Transfer cash or other property to trustee
3. Trustee invests and manages trust assets
4. Trustee makes annual payments to
5. Remainder transferred to your heirs

Benefits

• Annual gift to
• Future gift to heirs at fraction of property's value
• Professional management of assets during term of trust
• No charitable deduction, but donor not taxed on annual income

Next Steps

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• I’d like to see a detailed description of this gift
• I’d like to have a confidential conversation with a gift-planning
  officer about this gift plan or other options
• I’d like a personal calculation of this gift

Please note: Because the federal estate tax has been repealed for 2010, there is no current estate tax in 2010 for the gifts described on this page. However, the consensus opinion among professionals is that Congress will enact an estate-tax law that may be retroactive to January 1, 2010. It is very important that you seek the advice of your estate-planning attorney to determine what changes, if any, need to be made to your existing estate plans, and then again if Congress reinstates the estate tax sometime later this year.
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