How It Works

	You transfer cash, securities, real estate or other appreciated property to a trust.
	The trust pays you or other beneficiaries you name the net income only until a specified time when it “flips” and begins to pay a percentage of the assets re-valued annually.
	The principal passes to when the trust ends.

Benefits

• You can structure the trust to “flip” when you retire or when an illiquid asset, such as real estate or closely-held stock, is sold by the trust. This gives you control over when the income stream begins.
  
• You receive an immediate income tax deduction for a portion of your contribution to the trust.
  
• You pay no capital gains tax on appreciated assets you donate to the trust.
  
• You can have the satisfaction of making a significant gift now that benefits both you and later.