Charitable Lead Trust

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How It Works

	You contribute cash, securities or other property to a trust.
	The trust makes fixed annual payments to the Institute of HeartMath for a specified term of years.
	When the trust ends, the remaining principal goes to your heirs.

Benefits

• You qualify for a gift tax deduction for the present value of the annuity payments to IHM.
• You can adjust the annuity payments and the term of the trust 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 IHM now that reduces the taxes due on transfers to your heirs later.

To learn more about Charitable Lead Trusts, Email us, complete the Information Request form, or call us at 831-338-8717 so that we can assist you.