Hamilton Plans Newsletters

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

Spring 2011

A Planned Gift May Be an Attractive Way for You to ­Participate in Bicentennial Initiatives or Reunion Giving

Donors celebrating reunions this year, may, like the Meads, find fixed payments from ­charitable gift annuities attractive.

Due to the historically low IRS Discount Rate used to calculate deductions, other donors are considering charitable lead ­annuity trusts and retained life estate ­contributions. 

A charitable lead annuity trust makes payments to Hamilton for a term of years — to meet Bicentennial Initiatives campaign priorities — with the trust principal plus appreciation ­delivered to heirs at greatly reduced gift tax cost. The increased gift tax exemption and ­generation-skipping transfer tax exemption can be leveraged with a ­charitable lead annuity trust.

A retained life estate allows you to ­contribute your primary residence to the College, making one of your largest assets productive, while retaining the right to live in and enjoy it for life.