Many individuals today have large qualified retirement plans such as an IRA, 401(k), or Keogh. These assets have been growing tax-free for years. Once the owner begins to receive payments from the qualified plans, the distributions are taxed. These plans are also included in the owner's taxable estate. A retirement plan is an excellent source of funds for making a gift to the WUSA Endowment Fund.

One way to make a gift of your retirement plan is to create a Charitable Remainder Trust through your will. Your IRA assets will be transferred to a Charitable Remainder Trust. There is no tax due because the Charitable Remainder Trust is a tax-exempt entity. The Trust will provide life income to you and your beneficiary with an eventual gift to the WUSA Endowment Fund. You and your beneficiary will pay income tax only on the distributions from the Trust. Your estate will receive an estate tax charitable deduction for the value of the WUSA Endowment Funds right to eventually receive the Trust assets.

• Planned Giving Home
• Life Income Arrangements
• Charitable Gift Annuities
• Charitable Remainder Annuity Trusts
• Charitable Remainder Unitrusts
• Prepaid Tithing Fund
• Charitable Lead Trusts
• Retained Life Estate
• Gifts of Life Insurance
• Testamentary Trusts