Gift Law ...

"Individuals should consult a qualified professional advisor about their specific situation!"

• The tax-exempt unitrust pays five percent or more each year to the recipients for one or two lives.

• A unitrust may pay five percent or more each year for a term of years; The income may be divided among two or more recipients.

• An annuity trust pays a fixed amount equal to five percent or more of the initial corpus for one or two lives.

• An annuity trust may pay a fixed amount of five percent or more of initial corpus for a term of one to twenty years; The annuity may be divided among two or more recipients.

• This lead unitrust may pay any percentage amount to qualified charities for one to thirty-five years, with remainder to family or family trust.

• This lead annuity trust pays a fixed amount each year to a qualified charity for from one to thirty-five years, with remainder to family or family trust.

• The Charitable Gift Annuity makes fixed payments for one or two lives. Part of the payout may be tax free.

• The Deferred Gift Annuity makes fixed payments for one or two lives. Part of the payout may be tax free.