november 11, 2011 - ficpa€¦ · 11/14/2011 5 charitable annuity arbitrage allocation $100,000...
TRANSCRIPT
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11/14/2011
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Exhibit C‐1
Exhibit C‐2
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11/14/2011
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Exhibit D
Exhibit E‐1
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11/14/2011
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Exhibit E‐2
Hypothetical Summary of Private Financing Transaction: 9 Year Mid‐Term Note
*Loan repayment is made at the end of year 9; it is summarized as year 10 in the chart for illustrative purposes. Hypothetical example for illustrative purposes only. Individual results may vary.
Exhibit F‐1
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11/14/2011
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Exhibit F‐2
Charitable Annuity Arbitrage
Allocation
$100,000
Guaranteed Income Contract
$76,028$4,000Annually For Life
$1,693 annually
Guaranteed Death Benefit
$100,000Paid upon death
$23,972
Charitable Gift Annuity AlternativeExhibit G‐1
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11/14/2011
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Charitable Annuity Arbitrage
Allocation
$100,000
Income Contract
$76,028$4,000Annually For Life
$1,693 annually
Guaranteed Death Benefit
$100,000Paid upon death
$23,972
1. Win For Nonprofit
Generates an immediate charitable contribution of cash for a charity. Gives the supporter a charitableincome tax deduction for the donationthat’s generated.
1.
Exhibit G‐2
Charitable Annuity Arbitrage
Allocation
$100,000
Income Contract
$76,028$4,000Annually For Life
$1,693 annually
Guaranteed Death Benefit
$1,000,000Paid upon death
$23,972
Generates the contribution at no net cost to the charitable supporter.Provides a guaranteed, fixed rate of return on currently owned asset for life.
2.
2. Win For Supporter
Exhibit G‐3
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11/14/2011
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Charitable Annuity Arbitrage
Allocation
$100,000
Income Contract
$76,028$4,000Annually For Life
$1,693 annually
Guaranteed Death Benefit
$100,000Paid upon death
$23,972
Returns all of the money used to the supporter’s heirs.
3.
3. Win For Family/Heirs
Exhibit G‐4
Charitable Annuity Arbitrage
Allocation
$100,000
Guaranteed Income Contract
$76,028
$1,693 annually
Guaranteed Death Benefit
$100,000Paid upon death
$23,972
$4,000 /YR
Charitable Annuity ArbitrageExhibit G‐5