Page 5 - Six Strategies | Wilson Society | Eastman School of Music

Charitable Remainder Unitrust:

Variable Income for Life

Cash, securities, real estate, life insurance, or personal property
can be gifted to fund a trust. These trusts are managed within
the University endowment, which provides beneficiaries access
to alternative investments. This option provides variable income
for life, or a term of years for one or two individuals, and possibly
another generation. The minimum gift amount is $50,000.

ADDITIONAL BENEFITS
• Immediate charitable income tax deduction
• Minimum payout is five percent

• 100 percent avoidance of capital gains tax on the transfer,
if funded with appreciated assets
• Re-valued annually to reflect investment performance,
providing opportunity for growth in income.

To learn more, visit www.rochester.giftplans.org and click on
“Ways to Give.”

Charitable Lead Trusts

The University receives income for a term of years with the corpus
going to you or your heirs. Charitable lead trusts may appeal to
individuals who wish to make a gift but retain the property in their
family. To learn more, visit www.rochester.giftplans.org and click
on “Ways to Give.”