How it works

You contribute cash, securities or other property to a trust.

The trust makes fixed annual payments to Children's Memorial Foundation for a specified term of years.

Benefits

• You qualify for a gift tax deduction for the present value of the annuity payments to Children's Memorial.
• The annuity payments and the term of the trust can be specified in such a way so as to reduce or even eliminate the transfer taxes due when the principal reverts to your heirs.
• All appreciation that takes place in the trust goes tax-free to your heirs.
• You can use your available estate tax credit ($1.5 million per person in 2004; $2.0 million per person beginning in 2006) to further reduce taxes on transfers to your heirs.
• You can have the satisfaction of making a significant gift to Children's Memorial now that reduces the taxes due on transfers to your heirs later.

For more information

Email us, complete the personal illustration form, or call us at 773-880-4237 so that we can assist you through every step of the process.