Think of your WILL as a Love Letter to your family and friends. Through it, relationships are confirmed and your specific wishes and hopes for the future are recorded. Tragically, nearly 60% of the adults in the United States fail to prepare a WILL. In which case, the state in which you die has prepared a form letter for you-everybody has the same one-without respect to the needs of your family or their circumstances.

Assets transferred to a LIVING TRUST are self-administered during your lifetime. It provides flexibility, maintains the privacy of your family, and can be managed professionally if you wish. It preserves capital gain tax savings, and you can take advantage of estate tax-saving devices. Upon death the assets will be distributed directly to the designated beneficiaries, avoiding probate and minimizing the contestability of your estate plan.

They're just what the name says: you can revoke or take back whatever you place in TRUST-whether it's cash or real estate-by a phone call or letter. Once inside the TRUST, the asset is sheltered from probate. As you approach your Golden Years, if desired, management of the assets can be handled from our TRUST office to relieve you of day to day maintenance.

A UNITRUST offers a unique way to give-while providing substantial tax savings and an annual income to you or your family. It works by finding the UNITRUST with an asset-either appreciated assets (like real estate) or securities. The assets are sold within the UNITRUST (bypassing capital gains tax), the proceeds are reinvested to produce a higher yield, and you receive an annual, fixed rate of interest income for the rest of your life. Your immediate benefits are:

• A current income tax deduction
• Bypass capital gains taxes of appreciated assets
• Usually an increase in income

An ANNUITY agreement provides benefits to the donor and the ministry. It gives you fixed income---mostly tax-free---for the rest of your life, plus a provision to avoid taxes the year in which the gift is made. These tax savings, plus the higher interest paid by ANNUITIES, usually allows people to live better and increase their donations. SINGLE ANNUITIES will be written for gifts of $2,000 or more.

If you are planning to retire and want to invest now for future income, you might want to consider a DEFERRED GIFT ANNUITY. This chart below gives examples of annuity rates, annual income, the tax-free portion of the annuity, and charitable deductions for CHARITABLE GIFT ANNUITIES, where an individual is planning to retire at 65.