Creighton University

GIFT PLANNING

Welcome Heritage Society Donor Stories

STEP 1: EXPLORE

Legacy Planner™ Compare Gift Plans Goals & Benefits Giving Wisely

STEP 2: RESEARCH

Gift Plans » Assets You Can Give » Resources » Gift Calculator Attorney Information

STEP 3: CONTACT

New!
Personal Calculators

Related Links

·	Gift illustration
·	Complete gift description
·	Is this gift for you?
·	Who should trustee?
·	Additional Planning Tips
·	Gift example

Back

Charitable Remainder Unitrusts
(Gift example*)

Example

A 55 year-old donor in the 35% tax bracket establishes a unitrust with $100,000 of appreciated stock, originally purchased for $20,000. Unitrust pays donor 5.0% of the trust assets re-valued annually for life. Trust earns a 8% average total return. Assume IRS discount rate of 3.4%.

Trust principal	$100,000
Income tax deduction	$33,508
Income tax savings (35%)	$11,728
Cap. gains tax savings (15%)	$12,000
Income (Year 1)	$5,000
Projected after-tax benefit to income beneficiary	$156,698
Projected benefit to Creighton University	$228,793

PLEASE NOTE: This example is for illustrative purposes only and is not intended as legal or tax advice. Consult your legal and tax advisors prior to making any material decisions based on this data.

For more information

Email us, complete the personal illustration form, or call us at (402) 280-1143 so that we can assist you through every step of the process.

Creighton University
Office of Estate and Trust Services
2500 California Plaza
Omaha, NE 68178
(402) 280-1143
(800) 334-8794
giftplanning@creighton.edu