Planned Giving

Charitable Lead Trust


How It Works

  • You contribute securities or other appreciated assets to a Charitable Lead Trust. Our suggested minimum gift is $1,000,000.
  • The trust makes annual payments to First Presbyterian Church of Honolulu for a period of time.
  • When the trust terminates, the remaining principal is paid to you or heirs.

Benefits

  • Income payments to us for a term reduce the ultimate tax cost of transferring an asset to your heirs. 
  • The amount and term of the payments to the church can be set so as to reduce or even eliminate transfer taxes due when the principal reverts to your heirs.
  • All appreciation that takes place in the trust may go tax-free to the individuals named in your trust.

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