礼物规划
正规的赌博app准备用慈善捐赠策略帮助你计划你的礼物，这将实现你的慈善目标，影响未来几代学生. 我们有能力接受和管理计划好的礼物，如通过您的遗嘱或信托的遗赠, 爱尔兰共和军慈善剩余分配, 捐助者通知资金(daf), 慈善捐赠年金, 捐赠股票及增值证券, 房地产, charitable remainder trusts and charitable lead trusts.
问题? Please contact the Office of 礼物规划 at giftplan@kettering.Edu或800-955-4464 ext. 9746.
用流动资产作为礼物留下遗产
捐赠者也可以使用这里描述的流动资产在正规的赌博app留下自己的印记. 从这些类型的资产中捐赠，使捐献人有机会看到他们的捐赠所产生的直接影响. 经常, 捐赠人将现有资产和遗嘱或信托中的礼物结合起来，为凯特林学生的生活带来改变.
爱尔兰共和军
的 Consolidated Appropriations Act of 2023 including the Secure Act 2.0 addresses many issues related to retirement planning was approved in December 2022. 因为凯特林的校友和朋友经常从他们的个人退休账户中向正规的赌博app做慈善分配, 我们想确认2023年的现行税法.
- Effective in 2023, 73 years old is the age requirement when one is 要求 从他们的个人退休账户中取钱, 401(k)s, 403 (b)s, and most other defined contribution plans maintained by an employer for individuals. 的 minimum age rises in subsequent years – check with your 爱尔兰共和军 Plan Provider!
What hasn’t changed… If you and/or your spouse are 70 ½ years old, 你们每人最多可以转账100美元,000 annually (CRD) to 正规的赌博app and other charities.
- 通过《正规的赌博app》中的遗留爱尔兰共和军计划.0，在某些情况下，你可以做出 一次性 从你的个人退休账户中取出CRD，与正规的赌博app交换终身收入礼物——慈善信托或慈善年金. This option can only be used ONCE during the lifetime of the 爱尔兰共和军 owner.
- 因为你的CRD是税前收入，所以你不会得到慈善扣除. 然而，你可能会看到你的调整后总收入(AGI)减少，因为转移.
这是一个很好的机会，如果你想创建奖学金或改善实验室空间与多年承诺.
- 正规的赌博app will recognize you for the value of the CRD.
- 对于长期计划者来说，考虑将正规的赌博app列为你个人退休账户的直接受益人. 非配偶受益人仍需在10年内提取账户余额, 而且它是要纳税的.
从个人退休账户中捐款很容易, 但我们强烈建议捐赠者留出5-6周的时间转到大学.
增值股票及证券
通过捐赠受欢迎的股票, no capital gains tax will be due on the appreciation, 股票的全部价值将立即指定给正规的赌博app的资本改善项目, 奖学金, 对你很重要的项目或学术领域. 当你列出项目时, 你可以扣除股票的全部价值，即使你没有为增值支付资本利得税. So, 如果你有机会在现金和增值股票之间做出选择, 股票作为礼物可能是一个更好的选择，因为你可以避免出售股票时应缴纳的资本利得税.
Your gift can help build state-of-the art facilities, create a student 奖学金 to help offset tuition, 加强我们的大学预科课程等等. 正规的赌博app礼品计划办公室可以帮助您安排转到大学，这将帮助聪明的年轻人实现他们的目标，为更光明的未来-凯特林学位.
重要的是: 的 University is working with a new financial services firm. For the new account information, please contact us toll-free at 800-955-4464 or giftplan@9606688.com so that we can ensure your stock donation is transferred smoothly to the University.
退休计划
将您剩余的退休计划资产直接捐赠给大学，使正规的赌博app成为您401(k)的直接受益人。, 403(b) or other account or to a Charitable Remainder Trust. 通过慈善剩余信托基金的捐赠使继承人的遗产最大化，同时使凯特琳受益.
人寿保险
If you transfer ownership of a life insurance policy with a cash value of $10,000或更多, 正规的赌博app will immediately benefit from your generosity. 用很少的成本做一个大的未来礼物，并通过将你的保单所有权转让给凯特林来获得当前(可能是未来)的所得税减免.
捐助者通知资金(DAF)
Recommend a current gift to Kettering from your Donor Advised Fund. Create a legacy by naming Kettering as a beneficiary when the DAF is dissolved.
不动产和/或个人财产
当前或将来的住宅赠与, 商业, 农场或未开发的房地产, 书, 艺术品或设备将根据物品的评估价值为捐赠者提供慈善扣除额。.
业务 & 合作伙伴的利益
商业利益
给 Kettering an interest in a closely held or family business.
合作伙伴的利益
转让家庭有限合伙(FLP)或有限责任公司(LLC)的权益. 欲了解更多信息，请联系您的律师.
Your donation of appreciated stock = no capital gains + a charitable deduction
Giving appreciated stock held for more than one year to 正规的赌博app means:
- You don’t pay capital gains tax on the appreciation
- You can deduct the full value of the stock when you itemize
- 你的礼物可以提供奖学金, 翻新实验室/教室, 扩大大学预科课程(AIM)的覆盖面, LITES) or help build state-of-the-art facilities like the Learning Common.
这对你来说也是一个明智的税收策略.
For instructions on donating appreciated stock or mutual funds, click 在这里.
重要的是: 请注意，您的股票捐赠可能需要最多五个工作日才能转移到大学账户. For more information, contact us toll-free at 800-955-4464, ext. 9746，或电邮 giftplan@9606688.com.
你为什么需要遗嘱
你有遗嘱吗? For several reasons, you should have one even if you think you don’t. Many people mistakenly believe a will is not necessary because:
我所有的资产都有受益人了但是，如果受益人比你先死怎么办? What if that beneficiary has marital, drug or alcohol problems? What if that beneficiary is receiving government benefits? 事实是, 如果受益人在你之前去世, 这笔钱可能不会流向你想要的地方——遗嘱或信托可以确定一个或有受益人. 遗嘱或信托可以保护受益人不受问题的影响，这样他们就不会一次性得到一笔钱. And a Will or Trust can protect a beneficiary’s government benefits.- “他们”会明白的: 离开你的家人去处理你的遗产可能会带来家庭分歧. 遗嘱或信托为您的家人简化了遗产处理过程，并在分配您的资产时保护您的亲人，正如您希望看到的那样:分配给家人, 给朋友, 并支持你最喜欢的慈善机构.
- “I’m too young/old” or “it’s hard to think about it”: 如果你已经年满18岁，你现在就需要一份遗嘱. Life happens—marriage, children, divorce, illness, accidents. 保护好你的财产和家人. 如果你有未成年的孩子, you can name the person who will take care of your children as the guardian. If you don’t have a Will and have minor children, the court will appoint a guardian.
在找律师之前我应该知道些什么? 我应该找什么样的律师呢? 一位专门从事遗产规划的律师可以为你处理所有的文件, 包括医疗和财务授权书. You will want to consider who you choose as a guardian of minor children, who the personal representative (executor) of the estate should be, and how you want your assets distributed through your estate to family, 朋友, 和慈善机构. An estate planning attorney will walk you through all these topics.
有关计划捐赠的更多信息，请联系正规的赌博app发展办公室 giftplan@9606688.com.
Leaving a legacy with a gift from your Will or Trust
在遗嘱或信托中给正规的赌博app留下遗产可以帮助为后代的学生提供凯特林教育，从而塑造你的遗产. We invite you to join other alumni in our Heritage Society, 一个捐赠协会，表彰有计划向大学捐款的校友和朋友.
遗赠的不同类型
固定的数量
A fixed amount involves a gift of a specific asset such as 房地产, 一辆车, other property or a gift for a specific dollar amount. 例如, you may consider leaving a set amount (i.e., $50,到正规的赌博app, 或者你可以离开你的家, other 房地产 or other tangible asset to 正规的赌博app. (Note: 正规的赌博app policy is to sell properties upon receipt, 并将收益捐给大学.)
一部分遗产
而不是留下固定的金额/资产, you may decide to give a specific percentage of your estate to the University. 这可以是在你去世时留下一定比例的遗产，也可以是你剩余遗产的一定比例(在其他特定遗赠得到兑现之后)。. 例如, you may wish to leave 10% of your overall estate to 正规的赌博app that, 在你送礼物的时候, 价值100美元,000.
或有遗产
By listing 正规的赌博app as a contingent beneficiary, your gift will go to the University after a certain event occurs (i.e.(配偶死亡).
什么是遗赠?
A bequest is a gift in your Will or Trust to 正规的赌博app, 而且它还免征联邦遗产税. 你可以将其指定为凯特林捐赠基金(一种可用于大学推进意外机会的自由支配基金)或特定目的, 比如学生奖学金, 研究或教师支持.
我们能帮什么忙??
通过遗嘱或信托进行遗赠, through current assets or both to leave a legacy at 正规的赌博app. Let us know what option works best for you and your family. 我们很高兴与你合作, 你的律师, 和/或财务规划师，以帮助您确定如何给予和实现您的慈善目标.
问题?
Contact us at 800-955-4464 ext 9746 if you have any questions about gift planning.
税号
38-2410852