For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 1 Welcome! LBL6471

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 2 CharityLinc SM A Gift Annuity Program For Charitable Organizations CharitableCapital SM Design Center, a division of The Financial Engineering Alliance, LLC and Lincoln Benefit Life do not provide legal or tax advice, and nothing herein should be construed to be legal or tax advice. There is no direct affiliation between The Financial Engineering Alliance, LLC and Lincoln Benefit Life. A charitable gift annuity is not guaranteed by any government agency. A charitable gift annuity is subject to limited regulation in most states, and is not issued by an insurance company. The content of this presentation is for educational purposes only. The CharitableCapital SM Design Center A DIVISION OF THE FINANCIAL ENGINERING ALLIANCE, LLC Present LBL6471

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 3 What Is a Gift Annuity? A contractual arrangement between your donor and your charity Your donor makes an irrevocable gift of cash or securities

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 4 What Is a Gift Annuity? In exchange your donor receives guaranteed payments for life with the remaining values benefiting your charity

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 5 What Is a Gift Annuity? Your charity: Issues the gift annuity agreement, Sells, if necessary, the assets gifted, and, Places the assets into a separate gift annuity account.

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 6 What Is a Gift Annuity? Your charity then: Manages the investments, audits the account and makes the payments to your donor and/or another annuitant, whom your donor selects, for life.

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 7 What Is a Gift Annuity? It generates a lifetime payout to the annuitant based upon an attractive payment schedule using specific rates issued by the American Council of Gift Annuities (ACGA)

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 8 What Is a Gift Annuity? It can be funded with as little as $10,000 Payments are calculated and paid at a fixed rate and made continually for the rest of your donor’s or annuitant’s life

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 9 Why is CharityLinc Unique? Reinsurance! It provides your charity the opportunity to reinsure their payout obligation so that the remainder of your donor’s gift, net of the reinsurance premium, can be used by your charity immediately.

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 10 Why is CharityLinc Unique? The payment obligation is reinsured for your organization with a single premium immediate annuity (SPIA) issued by Lincoln Benefit Life (LBL). Your organization receives periodic annuity payments from LBL and then makes the stipulated payments directly to your donor

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 11 What is “Reinsurance”? The purchase of a SPIA by your charity from LBL. The SPIA guarantees that the lifetime periodic payments which your charity has obligated itself through a charitable gift annuity (CGA) agreement will be paid directly to your charity on the same periodic basis as the obligated payments to the CGA annuitant until the annuitant’s death.

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 12 What is “Reinsurance”? The remainder of your donor’s gift – the difference between the total gift amount and the SPIA premium – can be used immediately for charitable purposes or invested for future use.

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 13 Why Reinsure? Regulations require a charitable organization which self insures a CGA to reserve 100% of the risk – effectively delaying the use of the “remainder” of the original amount contributed until the death of the annuitant.

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 14 Why Reinsure? However, should 100% of the CGA risk be reinsured with an authorized insurance company – no reserves are required! The balance of the gift (net of the reinsurance premium) is available for use immediately!

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 15 A Lifetime Payout Annuitant Age Payout Rate 1 Tax-Free Portion 2 Effective Payout Rate %54.98%6.61% 706.5%57.98%7.35% 757.1%67.55%8.25% 808.0%72.54%9.55% - Tax Advantaged - 1 Based on single annuitant charitable gift annuity and ACGA rates effective 7/1/2003. Subject to change. 2 Based on 4.2% Federal Mid-Term Rate (subject to change monthly), annuity exclusion ratio and annual payments. Once the donor’s basis has been recovered, further annuity payments are fully taxable. 3 Assumes a 27% tax bracket.

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 16 Gift Annuity Benefits Secure Your donor will receive guaranteed payments for life, which will not change regardless of future interest rate, or stock market fluctuations. Your charity can reinsure your client’s payout guarantee with a SPIA provided by LBL.

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 17 Gift Annuity Benefits High Payout Rate The gift annuity payments may be considerably more than the income your donor is presently receiving from CDs or other investments.

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 18 Gift Annuity Benefits Tax Advantaged Your donor will receive an income tax deduction in the year of the gift. Part of your donor’s annual payout may be tax-free. A gift of appreciated property will avoid capital gain taxation on the gift portion of the contribution with the remaining capital gain tax spread over the life expectancy of the annuitant(s).* * If donor is not the annuitant, the capital gain tax cannot be spread out over the donor’s life expectancy.

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 19 Gift Annuity Benefits Can Provide for Others A gift annuity can be designed to make payments to either one or two individuals for life. Your donor may wish to include their spouse, special needs child, a parent or special friend. Most of the tax benefits belong to the donor even if someone else is named to receive the lifetime payments.* * Payout may be subject to a gift tax but will qualify for annual gift tax exclusion as a gift of present interest at time of distribution.

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 20 Supplemental Income Payments Beth, age 75, is frustrated by the renewal rates of her bank CDs. Beth uses $100,000 of her maturing CDs to establish an immediate gift annuity with a charity. In doing so, Beth will generate an annual lifetime payout of $7,100 1, (over $4,700 2 will be tax-free) as well as an income tax deduction of over $42, ,2,3 Footnotes are on next slide.

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 21 Supplemental Income Payments Your charity can reinsure her payout guarantee, allowing the remainder of her gift to be used by your charity immediately. 1 Based on a single annuitant charitable gift annuity and ACGA rates effective 7/1/2003. Subject to change. 2 Assumes a 27% tax bracket. Annuity exclusion ratio. Annuity payments are part return of principal (non-taxable), part capital gain, if any and part ordinary income. Once principal is recovered and/or capital gains are paid, remaining annuity payments then become fully taxable as ordinary income. 3 This deduction may be spread over more than one year. Any amount exceeding 30% (50% if cash) of donor’s AGI per year must be carried forward (for a maximum of 5 years). Assumes a 4.2% Federal Mid-Term rate (subject to change monthly) and annual payments.

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 22 Supplemental Income Payments Gift Amount$100,000 Annuity Payout Rate 1 7.1% Tax-Free Payments 2 $4,796 Effective Payout Rate % Total Annual Payments 1 $7,100 Tax Deduction 3 $42,445 Income Tax Savings 2,3 $11,460 1 Based on a single annuitant charitable gift annuity and ACGA rates effective 7/1/2003. Subject to change. 2 Assumes a 27% tax bracket. Annuity exclusion ratio. Annuity payments are part return of principal (non-taxable), part capital gain, if any and part ordinary income. Once principal is recovered and/or capital gains are paid, remaining annuity payments then become fully taxable as ordinary income. 3 This deduction may be spread over more than one year. Any amount exceeding 30% (50% if cash) of donor’s AGI per year must be carried forward (for a maximum of 5 years). Assumes a 4.2% Federal Mid-Term rate (subject to change monthly) and annual payments.

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 23 Contributing Appreciated Assets Joe, age 75, purchased $75,000 worth of publicly traded stock in Over time the stock value has increased to $100,000 but generates less than 3% annually in dividends. Joe is frustrated with this but feels trapped by the $12,000 4 in capital gain taxes he would owe if he liquidated the stock. However, Joe can contribute his stock into a gift annuity with your charity....

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 24 Contributing Appreciated Assets... In doing so, Joe will reduce his capital gain tax liability to $6,912 4 spreading that amount over the next 12 years 4 ($576 per year), while generating a tax deduction of over $42,000 3 as well as an annual lifetime payout of $7,100 1, 2 1 Based on a single annuitant charitable gift annuity and ACGA rates effective 7/1/2003. Subject to change. 2 Assumes a 27% tax bracket. Annuity exclusion ratio. Annuity payments are part return of principal (non-taxable), part capital gain, if any and part ordinary income. Once principal is recovered and/or capital gains are paid, remaining annuity payments then become fully taxable as ordinary income. 3 This deduction may be spread over more than one year. Any amount exceeding 30% (50% if cash) of donor’s AGI per year must be carried forward (for a maximum of 5 years). Assumes a 4.2% Federal Mid-Term rate (subject to change monthly) and annual payments. 4 Assumes 15% long term capital gain rate. Capital gain may be spread over the time period the annuity is expected to be received based on the life expectancy of annuitant age 75 (12 years). If donor is not the annuitant, the capital gain tax cannot be spread out over the donor’s life expectancy.

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 25 Contributing Appreciated Assets (Summary) Gift Amount$100,000 Cost Basis$20,000 Lifetime Payout Rate 1 7.1% Total Annual Payments 2 $7,100 Tax-Free$959 Taxable as Ordinary Income$2,304 Taxable as LT Capital Gain 4 $3,837 Tax Deduction 3 $42,445 Capital Gain Tax Savings 2, 4 $5,088 1 Based on a single annuitant charitable gift annuity and ACGA rates effective 7/1/2003. Subject to change. 2 Assumes a 27% tax bracket. Annuity exclusion ratio. Annuity payments are part return of principal (non-taxable), part capital gain, if any and part ordinary income. Once principal is recovered and/or capital gains are paid, remaining annuity payments then become fully taxable as ordinary income. 3 This deduction may be spread over more than one year. Any amount exceeding 30% (50% if cash) of donor’s AGI per year must be carried forward (for a maximum of 5 years). Assumes a 4.2% Federal Mid-Term rate (subject to change monthly) and annual payments. 4 Assumes 15% long term capital gain rate. Capital gain may be spread over the time period the annuity is expected to be received based on the life expectancy of annuitant age 75 (12 years). If donor is not the annuitant, the capital gain tax cannot be spread out over the donor’s life expectancy.

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 26 Supplemental Income Examples Donor:Joan, Age 65Joe, Age 60 Gift Amount$100,000 Annuity Rate 1 6.0%5.7% Tax-Free Payments 3 $3,479$3,088 Total Annual Payments$6,000$5,700 Effective Payout Rate %6.14% Tax Deduction 2 $32,160$26,804 Income Tax Savings 2,3 $8,683$7,237 Est. Reinsurance Outlay 4 $90,000$89,000 Net Cash to Charity$10,000$11,000 1 Based on a single annuitant charitable gift annuity and ACGA rates effective 7/1/2003. Subject to change. 2 This deduction may be spread over more than one year. Any amount exceeding 30% (50% if cash) of donor’s AGI per year must be carried forward (for a maximum of 5 years). Assumes a 4.2% Federal Mid-Term rate (subject to change monthly) and annual payments. 3 Assumes a 27% tax bracket. Annuity exclusion ratio. Annuity payments are part return of principal (non-taxable), part capital gain, if any and part ordinary income. Once principal is recovered and/or capital gains are paid, remaining annuity payments then become fully taxable as ordinary income. 4 The amount varies by age, sex and current interest rates. Subject to change.

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 27 Supplemental Income Examples Donor:Betty, Age 75John, Age 70 Gift Amount$100,000 Annuity Rate 1 7.1%6.5% Tax-Free Payments 3 $4,796$4,070 Total Annual Payments$7,100$6,500 Effective Payout Rate %7.35% Tax Deduction 2 $42,445$36,922 Income Tax Savings 2,3 $11,460$9,969 Est. Reinsurance Outlay 4 $75,000$70,000 Net Cash to Charity$25,000$30,000 1 Based on a single annuitant charitable gift annuity and ACGA rates effective 7/1/2003. Subject to change. 2 This deduction may be spread over more than one year. Any amount exceeding 30% (50% if cash) of donor’s AGI per year must be carried forward (for a maximum of 5 years). Assumes a 4.2% Federal Mid-Term rate (subject to change monthly) and annual payments. 3 Assumes a 27% tax bracket. Annuity exclusion ratio. Annuity payments are part return of principal (non-taxable), part capital gain, if any and part ordinary income. Once principal is recovered and/or capital gains are paid, remaining annuity payments then become fully taxable as ordinary income. 4 The amount varies by age, sex and current interest rates. Subject to change.

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 28 Supplemental Income Joint Life Examples Donor:Sue/Dan, Age 75Jan/Tim-Age 70 Gift Amount$100,000 Annuity Rate 1 5.6%5.9% Tax-Free Payments 3 $3,172$3,586 Total Annual Payments$5,600$5,900 Effective Payout Rate %6.60% Tax Deduction 2 $22,290$27,920 Income Tax Savings 2,3 $6,188$7,538 Est. Reinsurance Outlay 4 $94,000$90,000 Net Cash to Charity$6,000$10,000 1 Based on a joint annuitant charitable gift annuity and ACGA rates effective 7/1/2003. Subject to change. 2 This deduction may be spread over more than one year. Any amount exceeding 30% (50% if cash) of donor’s AGI per year must be carried forward (for a maximum of 5 years). Assumes a 4.2% Federal Mid-Term rate (subject to change monthly) and annual payments. 3 Assumes a 27% tax bracket. Annuity exclusion ratio. Annuity payments are part return of principal (non-taxable), part capital gain, if any and part ordinary income. Once principal is recovered and/or capital gains are paid, remaining annuity payments then become fully taxable as ordinary income. 4 The amount varies by age, sex and current interest rates. Subject to change.

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 29 A CD Alternative Donor, Age 75, $100,000 Cash Contribution Certificate of Deposit Gift Annuity No Income Tax DeductionSubstantial income tax deduction of $42,445 2 All interest income is 100% taxable as ordinary Income A large portion of the annual payment is tax-free: 67.55% ($4,796) 1,3 The interest is relatively lowThe payout is relatively high: 7.1% ($7,100) 1 Sale of a capital asset to purchase the CD may generate capital gain taxation Sale by the charity of a donated capital asset can minimize capital gain taxation obligation of the donor 4 Footnotes on the next slide

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 30 A CD Alternative Donor, Age 75, $100,000 Cash Contribution Certificate of Deposit Gift Annuity No charitable intent is satisfied.Charitable desires can be satisfied. FDIC Insured.Not FDIC Insured. Principal may be available for use. Access to the value of the gift is no longer possible. At death, heirs may receive the principal At death, heirs do not receive the principal. 1 Based on a single annuitant charitable gift annuity and ACGA rates effective 7/1/2003. Subject to change. 2 This deduction may be spread over more than one year. Any amount exceeding 30% (50% if cash) of donor’s AGI per year must be carried forward (for a maximum of 5 years). Assumes a 4.2% Federal Mid-Term rate (subject to change monthly) and annual payments. 3 Assumes a 27% tax bracket. Annuity exclusion ratio. Annuity payments are part return of principal (non-taxable), part capital gain, if any and part ordinary income. Once principal is recovered and/or capital gains are paid, remaining annuity payments then become fully taxable as ordinary income. 4 Assumes 15% long term capital gain rate. Capital gain may be spread over the time period the annuity is expected to be received based on the life expectancy of annuitant age 75 (12 years). If donor is not the annuitant, the capital gain tax cannot be spread out over the donor’s life expectancy.

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 31 Please select only one of the following two slides (32 or 33) applicable to the type of organization being presented to. Slide 32 is more applicable to community foundations agreeable to assisting other charitable organizations.

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 32 An Example Male Age 75, $100,000 Cash Donation Charitable Organization The Charity accepts the donation and makes a single premium immediate annuity payment of $65,000 4 to LBL. The Charity retains $35,000 which can be used for charitable purposes immediately! The Charity receives annuity payments from LBL and then makes the stipulated annual payments to the annuitant. The Donor/Annuitant Makes a cash contribution to the Charity. Receives an annual payout of $7,100 (of which 67.55% 1,3 is tax- free) for life. Receives a substantial income tax deduction of $42, (Can be used to offset other income over a five year period of time.) Can purchase life insurance to “replace” the asset at death. Cash $100,000 Donation Payments Total Annual Payment of $7,100 (7.1%) 1 Equals effective payout rate of 8.25% 1,3 Lincoln Benefit Life Receives a single premium immediate annuity payment of $65,000 4 (reinsurance cost). Stipulated payments are then made to the Charity for the annuitant’s lifetime Beneficial Charities Remainder

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 33 An Example Male Age 75, $100,000 Cash Donation Charitable Organization The Charity accepts the donation and makes a single premium immediate annuity payment of $65,000 4 to LBL. The Charity retains $35,000 which can be used for charitable purposes immediately! The Charity receives annuity payments from LBL and then makes the stipulated annual payments to the annuitant. The Donor/Annuitant Makes a cash contribution to the Charity. Receives an annual payout of $7,100 (of which 67.55% 1,3 is tax- free) for life. Receives a substantial income tax deduction of $42, (Can be used to offset other income over a five year period of time.) Can purchase life insurance to “replace” the asset at death. Cash $100,000 Donation Payments Total Annual Payment of $7,100 (7.1%) 1 Equals effective payout rate of 8.25% 1,3 Lincoln Benefit Life Receives a single premium immediate annuity payment of $65,000 4 (reinsurance cost). Stipulated payments are then made to the Charity for the annuitant’s lifetime

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 34 An Example Male Age 75, $100,000 Cash Donation Footnotes 1 Based on a single annuitant charitable gift annuity and ACGA rates effective 7/1/2003. Subject to change. 2 This deduction may be spread over more than one year. Any amount exceeding 30% (50% if cash) of donor’s AGI per year must be carried forward (for a maximum of 5 years). Assumes a 4.2% Federal Mid-Term rate (subject to change monthly) and annual payments. 3 Assumes a 27% tax bracket. Annuity exclusion ratio. Annuity payments are part return of principal (non-taxable), part capital gain, if any and part ordinary income. Once principal is recovered and/or capital gains are paid, remaining annuity payments then become fully taxable as ordinary income. 4 Assumes 15% long term capital gain rate. Capital gain may be spread over the time period the annuity is expected to be received based on the life expectancy of annuitant age 75 (12 years). If donor is not the annuitant, the capital gain tax cannot be spread out over the donor’s life expectancy.

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 35 CharityLinc SM Safe... Simple... Flexible Partially Tax-Free Payments Capital Gain Tax Advantaged Generates An Income Tax Deduction No Legal Fees No Market Risk Fixed Payments for Life

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 36 CharityLinc SM In a Single Transaction Transform low-yielding assets Reduce income taxation Make a charitable gift Offset taxation on other income

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 37 CharityLinc SM Why Charitable Organizations Reinsure “Harnessing the Planned Giving Power of Financial Services Professionals” Generates planned giving through financial services professionals New funds are made available immediately No cash reserves are required Minimal administration costs

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 38 CharityLinc SM Why Charitable Organizations Reinsure “Harnessing the Planned Giving Power of Financial Services Professionals” Untapped donor opportunities Establish new “advisor” relationship No trust documents needed The financial strength of Lincoln Benefit Life

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 39 CharityLinc SM Tier IOutright planned giving while living Tier II Planned giving upon death, CRTs, bequests by will or trust or life insurance, etc. Tier III A combination of giving both currently and upon death; donor advised funds, private foundations, etc. Tier IV “A Lifetime of Receiving Through Giving sm ” on a tax advantaged basis while providing charitable organizations with the immediate use of the “remainder”. Providing a New “Tier” of Planned Giving

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 40 “A dynamic planned giving resource providing linkage between charitable organizations, their contributors, advisors and financial services professionals” The CharitableCapital SM Design Center A DIVISION OF THE FINANCIAL ENGINERING ALLIANCE, LLC

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 41 The CharitableCapital SM Design Center A DIVISION OF THE FINANCIAL ENGINERING ALLIANCE, LLC Who is The CharitableCapital SM Design Center? CharityLinc is LBL’s marketing name for The CharitableCapital SM Gift Annuity Program developed and administered on behalf of LBL by The CharitableCapital SM Design Center, a division of the Financial Engineering Alliance, LLC

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 42 The CharitableCapital SM Design Center A DIVISION OF THE FINANCIAL ENGINERING ALLIANCE, LLC Services Provided Training and support of Financial Services Professionals Illustrations and detailed proposals Technical design support Website for processing, illustrations, etc.

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 43 The CharityLinc SM Program Our Network of Community Foundation “Facilitators” Your Organization’s Existing Donor Base Annuitant Payouts Donations Your Organization as Beneficial Charity Remainder Lincoln Benefit Life Lump Sum Premium Payments Stipulated Payouts The CharitableCapital SM Design Center Financial Services Professionals

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 44 The CharityLinc SM Program Your Organization’s Existing Donor Base Annuity Payments Your Organization Immediate Use of Remainder Lincoln Benefit Life Single Premium Annuity Payments CGA ANNUITANT PAYOUTSCGA ANNUITANT PAYOUTS The CharitableCapital SM Design Center Planned Giving Through Financial Services Professionals DONATIONSDONATIONS Develop a Reinsured CGA Program

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 45 The CharityLinc SM Program Donor Selected Beneficial Charities Immediate use of the Remainder by Charitable Organizations within Your Community Annuity Payments Your Community Foundation A “Facilitator” Lincoln Benefit Life Single Premium Annuity Payments CGA ANNUITANT PAYOUTSCGA ANNUITANT PAYOUTS The CharitableCapital SM Design Center Planned Giving Through Financial Services Professionals DONATIONSDONATIONS Develop A Reinsured CGA Program for use by Charities in your Community REMAINDERREMAINDER Donor/Annuitants Of Charities within your Community

For Educational Purposes Only Copyright The Financial Engineering Alliance, LLC All Rights Reserved 46 Thank You! CharityLinc SM A Gift Annuity Program For Charitable Organizations