Donor wants to contribute real estate or hard to value assets. Retirement planning and income deferral possibilities . Annuity Best suited for donors over age 65. Donor is adverse to financial market. Donor does want fixed income.
Donor gives cash or appreciated stock .
Donor seeks higher income tax and estate tax benefits than unitrust affords. Actual deductions are determined at the time of the gift. Actual income will vary from year to year . Actual deductions are determined by the IRS rate at the time of the gift. Consult a lawyer or accountant if you have legal or tax matters requiring attention.