Hamilton Plans Newsletters

Ben Madonia '74
315-859-4648 (fax)

Fall 2010

Opportunities Abound in These Uncertain Times

Gifts to heirs and asset transfer strategies — grantor retained trusts and charitable lead trusts — are especially attractive this year because:

  • Gift taxes are lower than in 2009 and 2011.
  • Generation skipping transfer taxes are suspended in 2010.
  • Historically low IRS discount rates.

Charitable Gift Annuities provide fixed payments for life.

Contribute appreciated securities and real estate held long term. Claim an income tax charitable deduction for fair market value and avoid recognition of long-term gain.

Make a gift of securities, sell some securities, using the income tax charitable contribution deduction to offset gain.

Refer to Planned Gift Solutions at www.hamilton.edu/PlanningYourGift and/or call Ben Madonia ’74 or Joni Chizzonite at 866-729-0317 to discuss tax-saving strategies.