1. You include a gift to [pgm_charshort] in your will or living trust. Alternatively, you make [pgm_charshort] a beneficiary of a life insurance policy, retirement plan, bank account, or brokerage account. In many cases, making us a beneficiary of a retirement plan will save the most taxes.
2. You retain full access to your gift assets for life. Also, you may modify the terms of your gift at any time, should your wishes change.
3. When your estate is settled, [pgm_charshort] receives your gift and your estate earns an estate tax deduction equal to the amount of your gift.

There are several ways that you can define the amount of your gift to [pgm_charshort]. 

• A gift of a specific dollar amount, such as $25,000.
• A gift of specific property, such as 100 shares of ABC Corporation.
• A gift that will be made only if one or more conditions are met, such as only if your spouse does not outlive you.
• A gift that will be made from the remainder of your estate once all other bequests, debts, and taxes have been paid. This type of bequest assures that your family will be taken care of before your estate makes a gift to [pgm_charshort].

This diagram shows the benefits if your estate gives assets to [pgm_charshort] worth [pgm_prin]. In addition to providing generous support to [pgm_charshort], your estate would receive a [pgm_ded] estate tax charitable deduction.