1. Advanced Charitable Brainteasers: Common Problems and Uncommon Solutions November 1, 2011 Bryan Clontz, CFP ® President Charitable Solutions, LLC bryan@charitablesolutionsllc.com (404) 375-5496 If you hear something today that you would like to share with your colleagues, clients and friends, please live-tweet from today’s event using #clontz . All Materials Copyright 2010, Charitable Solutions, LLC Brought to you by:

4. Charitable Brainteaser #1 – Solution NYMEX Seat Made Grants to Coach’s Current School for Baseball Scholarships Family Donor Advised Fund: Son Named Successor Advisor Father Wants to Thank Baseball Coach #clontz

6. Charitable Brainteaser #2 – Solution Donor Advised Fund Sells Art at Sotheby’s for $500,000 Money Manager Named Investment Agent Two Paintings 5% Distributed Annually to US-Based Donor Advised Fund Specializing in International Grants Donor Seeks to Support Irish Charity #clontz

8. Charitable Brainteaser #3 – Solution Corporation Donor Advised Fund VP/Community Affairs Named Fund Advisor Mill Real Estate Grants to Multiple Southeastern Rural Communities for Job Retraining and Social Services Public Corporations Wants to Support Displaced Employees #clontz

10. Charitable Brainteaser #4 – Solution $1.2 million/20% Interest Four Donor Advised Funds Children Successor Advisors Multiple Grants to Multiple Charities $1.2 million/20% Interest $1 Million Insurance Trust #1 $300K Insurance Trust #2 Four 7 Percent Charitable Remainder Trusts for Life Four Doctors Owned $6.0 Million Medical Building #clontz

12. Charitable Brainteaser #5 – Solution Donor Advised Fund for Daughter Daughter Made Grants on Her Terms and Family Foundation Flowed Anonymous Grants Through Fund 26-Year Charitable Lead Annuity Trust/ Family Foundation 2 Parents/4 Children #clontz

14. Charitable Brainteaser #6 – Solution Donor Advised Fund for Anonymous Campaign Gift Mother’s 8% Charitable Gift Annuity Church Foundation Single Premium Immediate Annuity 13-Year Zero-Out Charitable Lead Annuity Trust Funded With Family Limited Partnership/ Triple-Net-Lease Property #clontz

16. Charitable Brainteaser #7 – Solution Donates Policy to University Funds with IRA Contribution and $2 million Appreciated Stock Donor 1035-Exchanges Old Policy For Better Performing $15 Million Death Benefit/ $4 Million Cash Value Donor Needs to Complete School Pledge $2 Million Life Insurance Trust For Three Children $100K from IRA – Tax-Free #clontz

18. Charitable Brainteaser #8 – Solution Public Charitable Trust With a Donor Advised Fund Sells to New Partner/15% Gains Tax Reduced by 50% for Deduction Charity Receives Net 94% of Gift as Grant Donor Receives a 100% FMV Deduction Vs. Sale and Gift Netting 77% to Donor and Charity Advisor Contributes S-Corp to Trust-Form Public Charity in Florida (Income Tax-Free State) #clontz

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22. Thank you for Coming! Bryan Clontz, CFP ® President Charitable Solutions, LLC bryan@charitablesolutionsllc.com (404) 375-5496 Peter A. Dunn President & CEO Central New York Community Foundation [email_address] (315) 422-9538