Gift Plan Details: Flip Unitrusts

It's a creative variant of a standard unitrust that allows donors to make a gift and receive a charitable deduction using low-yielding and/or temporarily illiquid assets, such as investment real estate or closely held stock.  The flip unitrust holds the asset for a period of time, paying actual earnings, if any, to the beneficiaries, and then "flips" to a standard-payment unitrust when an anticipated event, such as the sale of the property held by the trust, occurs.  After the flip, the unitrust reinvests in income-producing assets and can pay the beneficiaries at its stated income rate for the balance of the trust term.

(Our handy Planned Giving Pocket Guide describes all planned gifts.)

You've come to the right place.  Purchase The Ultimate Quick Reference Planned Giving Pocket Guide that also comes with a fold-out "cheat sheet" titled When How and Why to Plan a Gift. At $24.95, it's a bargain. (Quantity discounts for staff, board members and volunteers.)