Page 7 - Wilson Society Six Strategies - Spring 2023 | University of Rochester

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 diversity and
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.”