Charitable Lead Trust

How It Works

	You contribute securities or other appreciating assets to a charitable lead trust.
	The trust makes annual payments to the Billy Graham Evangelistic Association for a period of time.
	When the trust terminates, the remaining principal is paid to your heirs.

Benefits

• The present value of the income payments to BGEA reduces your gift estate tax.
• All appreciation that takes place in the trust goes tax-free to your heirs.
• The payments and the term of the trust can set so as to reduce or even eliminate transfer taxes due when the principal reverts to your heirs.
• You have the satisfaction of making a significant gift to BGEA now that reduces the taxes due on transfers to your heirs later.