One of the most effective and certain ways of ensuring BCD's future for generations to come is through careful estate planning.

Making a significant gift to BCD does not automatically mean parting with income from assets. There are a number of methods for making a gift while keeping income. The benefits of each arrangement vary, but they all share the following:

• Income paid for life to you or another beneficiary (a spouse or other family member or both.)
• An immediate IRS income tax deduction (and tax savings) for a portion of the value of the gift, often a significant part.
• Reduction or avoidance of capital gains tax when appreciated securities or real property is used.
• Increased income when the gift is made through an arrangement that pays a higher yield than the normal dividend generated by the donated asset.

A planned gift is a way to make a gift now that will provide immediate financial benefits to you and future benefits to BCD. By making a planned gift, you may enjoy tax savings, income for life (funded by assets such as appreciated securities) and membership in BCD's Legacy Society.

Bequests
Give a simple bequest through your will.
Bequests from Retirement Plans
Name BCD as a beneficiary of your retirement plan to avoid incurring penalties or estate taxes.

Charitable Gift Annuities
Give appreciated securities or cash, receive a charitable deduction, and provide guaranteed annuity payments for life.
Deferred Gift Annuities
Create a gift annuity today, but ask that your income begin at a later date. You achieve tax deductions now and income later.
Charitable Remainder Trusts
Give almost any kind of appreciated property - including cash, appreciated securities, closely-held stock, real estate, partnership interests, or tangible personal property - receive a charitable deduction, and provide percentage or fixed payments for life or a term of years.
Wealth Replacement Trusts
Give property or assets to BCD, either outright or to a life income plan. Use tax savings generated by the charitable deduction and/or the annual income generated by the trust to purchase a life insurance policy in favor of your heirs to replace the amount that was gifted to the School. This plan can be structured to provide for your heirs free of estate taxes.

Real Estate
Donate your undeveloped land, farms, commercial buildings, vacation homes, or your residence and take a charitable deduction, avoid capital gains taxes, and reduce estate taxes.
Deferred Gift Annuities
Create a gift annuity today, but ask that your income begin at a later date. You achieve tax deductions now and income later.
Retained Life Estates
Donate your house or farm and take a charitable deduction, but retain the right to live in it for the rest of your life or a term of years.
Charitable Lead Unitrusts
Give appreciated property, provide fixed payments to BCD for a term of years, and pass the principal to your heirs at a significant tax savings when the trust ends.

To learn more about gift planning, please contact your tax advisor.