SWARTHMORE GIFT PLANNING

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1 SWARTHMORE GIFT PLANNING Gift Basics Thank yu fr serving as a 50 th reunin gift planning representative fr yur class. Yur supprt fr the Cllege and yur membership in the Swarthmre Legacy Circle will serve as an example t thers. Yur task as a 50 th reunin gift planning representative is t share yur enthusiasm fr supprting Swarthmre thrugh bequests and/r life incme gifts with yur friends and classmates. Chapter 1: Curse wrk -- required If yur classmates say they cannt affrd t make a gift t Swarthmre, r that they can affrd just a tken gift, they may be thinking nly f their spendable incme. Just abut any asset may be used t make a charitable gift, and smetimes these gifts are much mre affrdable than ne wuld think. Here are sme cmmn situatins which may be addressed by making a prperly planned gift: The interest rate n my CDs is lw. All f my mney is in retirement accunts. I want t prvide fr my: children/grandchildren/friend/husekeeper etc. I'll we substantial capital gains tax if I sell my: appreciated stck, vacatin hme, ther assets. I'm cncerned abut utliving my mney. I want t make a gift t Swarthmre, but I need my mney t live n nw. I'm tired f managing my investment prtfli/real estate. While each circumstance is unique, it may be pssible t make a much larger gift if ne cnsiders using an asset ther than cash r making a life incme gift which will prvide the dnr with an incme. Yu are nt expected t becme an expert n planned giving. The Swarthmre Office f Gift Planning has tw prfessinal gift planning fficers wh stand ready t assist yu and yur classmates with making any f the arrangements described in this manual.

2 Chapter 2: Hnrs wrk ptinal We knw that Swarthmre alumni remain active learners thrughut life, s this chapter is prvided in case yu want t learn mre abut gift planning. If yu want t learn even mre than what is prvided here, yu have tw ptins 1. Visit ur Web site, pg.swarthmre.edu. The site has many articles related t estate planning, charitable bequests, life incme gifts, and ther creative ways t supprt the Cllege. 2. Call Patti r Mike in the Cllege's Office f Gift Planning, tll-free, (866) Life Incme Gifts Listed belw are brief descriptins f Swarthmre's mst ppular life incme gift ptins. If ne f yur classmates is interested in receiving an incme fr life frm the Cllege, please encurage him/her t call the Office f Gift Planning s we can wrk with them t chse the gift ptin that best fits their situatin. Charitable Gift Annuity Essentially, a CGA is a cntract between a dnr and Swarthmre, where Swarthmre agrees t make fixed payments fr life t designated annuitant(s) in exchange fr a dnatin. One f earliest and simplest life-incme gift types. 3 general types: immediate payment (nw), deferred payment (fixed future start date), flexible start-date payment (create windw fr start date) Available fr either 1-life r 2-life (annuitants) Funded primarily with cash r marketable securities Minimum: $10,000 (all types) Minimum age fr start f payments: 65 (all annuitants) Birthdate f annuitant(s) is primary factr that determines rate Swarthmre uses widely accepted charitable gift rates, as d mst charitable rganizatins Secure, fixed incme stream fr life In mst cases, a prtin f annuity incme will be tax free Dnr gets incme tax deductin fr a prtin f the gift amunt when the gift is made May reduce estate taxes Can defer receiving annuity payment until later date when incme is needed Relatively easy t execute

3 Pled Life Incme Fund Similar t a mutual fund, a pled life incme fund cmbines the gifts f many dnrs fr investment purpses. The Cllege administers the fund and distributes t the beneficiaries a prprtinate share f the variable incme earned by the fund each quarter. Tw funds t chse frm: Balanced Fund prvides bth current incme and lng-term grwth f incme and principal Current Incme Fund seeks a high rate f current incme. Can benefit ne r tw peple Fund with cash r marketable securities Minimum: $10,000 fr initial gift, $2,000 fr additinal gifts t same fund Minimum age fr start f payments: 60 (all beneficiaries) Enables dnr t cnvert nn-incme prducing asset int an incme stream, capable f grwing with ecnmy and market, while aviding capital gains n assets. Variable incme stream fr life Dnr gets incme tax deductin fr a prtin f the gift amunt when the gift is made May reduce estate taxes Relatively easy t execute Capital gains tax avided Charitable Trusts Basic Inf - Charitable Remainder Trust Fund with cash, securities, real estate, ther assets. $100,000 minimum. Tax-exempt trust that makes payments t beneficiaries fr term f years r fr life. At terminatin, remainder cmes t Swarthmre. Enables dnr t cnvert nn-incme prducing asset int an incme stream, capable f grwing with ecnmy and market, while aviding capital gains n assets. Payment ptin f variable r fixed incme depending n dnr gals. Immediate tax deductin fr a prtin f the gift amunt when the gift is made irrevcable gift. Majr benefits: flexibility, incme stream, can name multiple beneficiaries. Swarthmre can serve as Trustee.

4 Basic Inf Charitable Lead Trust Fund with cash, securities, real estate. Usually $1,000,000 minimum. Prvides Swarthmre with current incme; at terminatin f trust, assets pass back t heirs r dnr. Freezes value f assets cntributed fr gift and estate tax purpses. Majr benefit: extremely tax -efficient way t pass n t family. Swarthmre will nt serve as Trustee. Estate Gifts Bequest A bequest is a gift t Swarthmre frm the dnr s estate. May be written when a new will is executed r added t an existing will thrugh an additinal paragraph, called a cdicil. General types: Outright r specific bequest usually a stated dllar amunt r prperty. Percentage bequest Outlines a percentage r fractin f an estate that will cme t Swarthmre Residual bequest names Swarthmre as residual beneficiary, t receive remainder (if available) f estate after ther specific distributins have been made and terms f will have been satisfied Cntingent bequest takes effect nly if all primary beneficiaries named in the will are deceased. Declaring Swarthmre as a cntingent beneficiary can help avid cstly litigatin r prevent prperty frm ging t the state fr lack f heirs. Testamentary charitable trust designates that part r all f the estate t be left in sme frm f trust, with incme r sme stated amunt t be paid t ne r mre beneficiaries. Upn the death f the surviving beneficiaries, the principal will cme t Swarthmre. Legal name, t be included in dcumentatin: Swarthmre Cllege, Swarthmre, Pennsylvania. Leave a legacy it is imprtant fr dnrs t tell Swarthmre abut their estate plans s we can discuss with the dnr hw their eventual gift is t be directed. N minimum (r maximum!) Swarthmre is grateful fr each and every gift! Estate tax charitable deductin is available fr full fair market value f bequeathed asset.

5 Minimize estate and/r death tax liability fr heirs, increasing size f the estate. Can use a wide range f assets cash, securities, real estate, persnal prperty, etc. Assets remain available t use during the dnr's lifetime. Gift f Retirement Plan Assets A gift made by cmpleting a beneficiary designatin frm fr the accunt (nt dne by will) and realized at death. Retirement fund assets are ideal fr charitable bequests because heirs wuld we incme tax n the assets but Swarthmre wuld nt. Types f accunts t cnsider: Individual retirement accunts (IRA) 401(k) r 403(b) Defined benefit r cntributin pensin plan Emplyee Stck Ownership Plan (ESOP) Legal name, t be included in dcumentatin: Swarthmre Cllege, Swarthmre, Pennsylvania. Tax ID number: Leave a legacy it is imprtant fr dnrs t tell Swarthmre abut their estate plans s we can discuss hw with the dnr hw their eventual gift is t be directed. N minimum (r maximum!) Swarthmre is grateful fr each and every gift! Estate tax charitable deductin is available fr full fair market value f bequeathed asset. Minimize incme tax liability fr heirs, increasing size f the estate. Simple t d just update the beneficiary designatin frm available frm the cmpany hlding the retirement fund. Assets remain available t use during the dnrs lifetime.

6 Other Gifts Many types f assets make great chices fr gifts t Swarthmre. The fllwing ptins may be gd chices fr smene wh feels they can't make a significant cash gift fr their reunin. Real Estate Outright gift f real estate Basic Inf utright gift f real estate Immediate tax deductin irrevcable gift. Capital gains tax savings Remves asset frm dnr s estate. Swarthmre respnsible fr sale f prperty Retained Life Estate Dnr cntributes persnal hme r farm t Swarthmre, retaining the right t use f the prperty fr remainder f lifetime. Basic Inf Retained Life Estate Dnr can cntinue t enjy use f the prperty. Dnr must maintain prperty, insure it, pay taxes, etc. as befre the retained life estate gift. At the dnr s death, Swarthmre wns the prperty utright. Prperty is nt included in the dnr s estate. Immediate tax deductin irrevcable gift. If the dnr decides s/he desn t want t keep the prperty any mre, prir t death, Swarthmre will jin dnr in the sale f the prperty. Dnr will receive an additinal charitable deductin. Dnr Benefits Charitable deductin against current incme. Remves asset frm dnr s estate. Swarthmre respnsible fr prperty at death f dnr, s n cncerns abut prperty transfer.

7 Charitable Remainder Trust Real estate can be a gd asset fr funding a charitable remainder trust Prperty can be cnveyed int a tax-exempt charitable trust, then sld, and the prceeds invested t pay incme t designated beneficiaries Appreciated Securities and Mutual Funds Dnr transfers stck r mutual fund shares that have been held fr ne year r mre directly t Swarthmre Immediate tax deductin fr fair market value f stck n date f gift N minimum gift amunt Dnr pays fr appraisal if necessary (shares f clsely held stck) Life Insurance Immediate tax deductin irrevcable gift. Capital gains tax savings Remves asset frm dnr s estate. Swarthmre respnsible fr sale f prperty Tw ways t gift life insurance Make Swarthmre beneficiary f an existing plicy while retaining wnership (nly ptin fr term life plicies) Give Swarthmre an existing plicy that yu n lnger need N minimum all gifts are welcme Dnr pays fr appraisal if necessary Dnr may get an incme tax deductin at time f gift May reduce estate taxes Relatively easy t execute Tangible Persnal Prperty Many kinds f prperty can be gifted ex. art, stamp cllectins, etc.

8 N minimum all gifts are welcme Dnr pays fr appraisal if necessary Immediate tax deductin irrevcable gift. May reduce estate taxes Pssible capital gains tax savings Remves asset frm dnr s estate. Swarthmre respnsible fr sale f prperty

9 The Legacy Circle Swarthmre Cllege inaugurated the Legacy Circle t celebrate the cmmitment f dnrs wh have prvided fr the future f the Cllege thrugh bequests, IRAs, life incme gifts, and ther deferred gift plans. All alumni and friends wh have dne s are welcmed int the Swarthmre Legacy Circle, regardless f the size f their bequest r planned gift. Membership invlves n dues r bligatins f any kind, and members, their families, and friends, are invited t the Circle's annual ice cream scial during Alumni Weekend. Our gal is t have % f yur class becme members f the Legacy Circle by the time f yur 50 th reunin. Frm time t time we publish the names f members f the Swarthmre Cllege Legacy Circle as a way t publicly thank ur members and encurage thers t cnsider making similar gifts t Swarthmre. Hwever, estate plans are deeply persnal and we respect members request fr privacy and annymity.

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