Learn about the importance of planning giving and discover the advantages of a charitable gift annuity.

1. Charitable Gift Annuities
Amy Leis, CRPC®, AWMA®
Financial Advisor
Janney Montgomery Scott

2. Planned Giving
• Many solutions with a common goal
• Appreciated Assets
• Charitable Trusts
• IRA Qualified RMD Charitable Contributions
• Charitable Gift Annuities

3. Why Use a Charitable Gift Annuity?
• Tax advantages
• Income for life
• Support beloved charities like Samaritan

4. How Does It Work?

5. What Happens To My Donation?
• Entire gift invested with only 1% spent annually on expenses
• American Council on Gift Annuities (ACGA) expectation of 4.25% gross
investment return
Your Donation
Other
People’s
Donations
Samaritan’s
Assets+ + =
Note: this is a sample portfolio for educational purposes only—the real portfolio may have a different ratio of investment classes.
The Samaritan CGA Portfolio is managed by Merrill Lynch.

6. Income: when & how much?
• Quarterly, semi-annual or annual income payments
• ACGA Factors
• Amount of Donation
• Age & Mortality
• Deferral Period (compounding rates)
• Single or Joint
• Investment growth assumptions

7. Termination of Contract
Real Life Example #1
Harvey Leis
Age 69
$100,000 in money market
Charitable Gift
Annuity
1
2
Gifts the $100k
• Receives charitable deduction of $38,848
• 5% Rate on ACGA Table = Receives $5,000/year
of income ($3,660 will be tax free & remainder
taxed as ordinary income)
3
Remainder to Samaritan

8. Real Life Example #2
Dale & George Hocking
Both Age 70
$50,000 in stocks/bonds
Termination of ContractCharitable Gift
Annuity
1
2
• Receives charitable deduction of $16,137
• 4.6% Rate on ACGA Table = Receives $2,300/year of
income over both lives
3
Remainder to Samaritan
Gifts the $50k

9. A Few Details
• Can (and should) contribute appreciated
assets and cash
• Irrevocable contract
• Payments are set at a fixed level—do not
increase with inflation
• Can be between spouses
• Covers joint lifetimes
• Can also name parents, siblings, friends, etc
• BUT, your heirs do not receive anything—the
remainder goes to Samaritan

10. Don’t Need Extra Income Now?
• Deferred CGA
• Set it up and take the tax deduction now
• Get income for life later
• Note: must be at least age 55 to set up a CGA
with Samaritan

11. How Can I Participate?
• Minimum donation = $10,000
• Minimum age = 55
• Call Chris Rollins—Chief Development Officer for Samaritan

12. Questions?
Amy Leis, Financial
Advisor
Chris Rollins, Chief Development Officer
Office 856-291-5011
Email aleis@janney.com
Web www.amyleis.com
Address 1120 Rt 73 S, St 400, Mt Laurel, NJ
Office 856-552-3287
Email Crollins@SamaritanNJ.org
Web www.samaritanNJ.org
Address 5 Eves Drive, Suite 300, Marlton, NJ

13. Disclosures
• Note: annuity guarantees are subject to the claims paying ability of the issuing insurance company. Many annuities have surrender charges and other fees and expenses that may apply, consider these expenses as they apply to your
specific circumstances.
• Investing may involve market risk, including possible loss of principal. Employing an asset allocation strategy does not guarantee a profit or protect against a loss in a declining market. Indexes are hypothetical portfolios of specified
securities, the performance of which is used as a benchmark in judging the relative performance of securities. Indexes are unmanaged portfolios and do not guarantee future performance. It is not possible to invest in an index. Any
charts provided are hypothetical and do not represent the performance of any particular investment.
• ETFs are subject to risks similar to those of stocks and may not be suitable for all investors. Shares can be bought and sold through a broker, and the selling shareholder may have to pay brokerage commissions in connection with the
sale. Investment returns and principal value will fluctuate so that when shares are redeemed, they may be worth more or less than original cost. Shares may only be redeemed directly from the fund by Authorized Participants via
Creation Units. There can be no assurance that an active trading market for the shares will develop or be maintained, and shares may trade at, above or below their NAV.
• Mutual funds and ETFs are subject to risks similar to those of individual stocks and bonds, and they may not be suitable for all investors. Investment returns and principal value will fluctuate, so that when shares are redeemed, they
may be worth more or less than original cost. Past performance is not indicative of future results.
• Investors should consider the contract and the underlying portfolios’ investment objectives, risks, charges and expenses carefully before investing. This and other important information is contained in the prospectuses, which can be
obtained from your financial professional. You should read the prospectuses carefully before investing. Variable annuities are suitable for long-term investing, particularly retirement savings. Annuities are subject to investment risk.
Your principal value may decline. Annuity contracts contain exclusions, limitations, reductions of benefits and terms for keeping them in force. Your licensed financial professional can provide you with costs and complete details.
Guarantees are subject to the claims-paying ability of the issuing insurance company.
• Investing may involve market risk, including possible loss of principal. Past performance is not indicative of future results. For a detailed description of the program’s services and fees, refer to the Janney Form ADV Part 2 disclosure
document, available upon request and online at www.janney.com.
• †Insured Deposit Sweep is not available for ERISA, Discretionary or Organizational Accounts. Janney Insured Sweep provides clients with FDIC insurance coverage potential of at least $2,500,000 per account holder; $5,000,000 for
joint accounts; $2,500,000 for retirement accounts. Effective July 21, 2010, the Dodd-Frank Wall Street Reform and Consumer Protection Act was signed into law, which permanently raises the current standard maximum deposit
insurance amount to $250,000. The FDIC coverage limit applies per depositor, per insured depository institution, for each account ownership category. Janney continues to insure brokerage accounts with Securities Investor
Protection Corporation (SIPC) insurance. SIPC insurance does not apply to deposit accounts. Contact your Financial Advisor for more information about SIPC insurance.
• An investment in a Money Market Fund is not a deposit in a bank and is not insured or guaranteed by the Federal Deposit Insurance Corporation or any other government agency. Although the Money Market Fund seeks to preserve
the value of your investment at $1.00 per share, it is possible to lose money by investing in the Money Market Fund. For more complete information on the Money Market Fund, including fees and expenses, please request a
brochure and prospectus. Please read the prospectus carefully before investing or sending money.
• Janney Montgomery Scott LLC, its affiliates, and its employees are not in the business of providing tax, regulatory, accounting or legal advice. These materials and any tax-related statements are not intended or written to be used,
and cannot be used or relied upon, by any such taxpayer for the purpose of avoiding tax penalties. Any such taxpayer should seek advice based on the taxpayer’s particular circumstances from an independent tax advisor.