Bequests are the most common form of deferred gift.
Other types of deferred gifts include revocable living trusts, life income agreements, life insurance, remainder interests in homes or farms, retirement accounts, and bank accounts in trust. Income Agreements Retirement Accounts Bank Accounts in Trust Bequests Benefit loved ones and OSU with a will. A bequest to the OSU Foundation is made through your will and can provide significant tax savings for your estate. You may designate a specific amount, a percentage, or the remainder of your estate to the Foundation after all other distributions are made. You may give cash, securities, real property, or personal property.