Introduction

Today, we will introduce important personal financial and retirement planning opportunities

that benefit you and your family.

Additionally, when implemented, these opportunities will affirm your convictions while reaching others today and well into the future.

VALUES CHALLENGE

Affirming your values

Satisfaction through investing in your family

and your future

Satisfaction through investing in others

Equipping others for service

Defining and Perpetuating your legacy

Your Indiana Kentucky Conference

Annual Support Fund for Conference Ministries.

Apollos Fund provides New Church Start Leaders .

Goal: 20 new churches by the year 2020. Currently

developing church #5.

Merom Conference Center –assures our all essential

faith developing summer camping program

Serves 600 young people each summer

Provides year round retreat facilities to local churches

Preparing Pastors For Faithful

Leadership and Service

Your support for ministerial education at Eden

Theological Seminary ensures strong –

positive – and competent leadership

throughout the United Church of Christ.

Eden Theological Seminary – A school of our

church - is currently educating over 200

pastors and leaders for faithful leadership and

service

Affirming Senior Living Options

Your gifts provide essential resources to:

Assure a broad continuum of care for Seniors

Affirm The Altenheim’s emphasis on

innovation and leadership in providing highly

competent care accompanying the inspiration

of God’s Love and Call for Service.

Accepting Your Values Challenge

Understanding your opportunities

Initiating informed decisions

Affirming your passion for service

Prudent Gift Planning

The Pension Protection Act of 2006 (PPA 2006)

IRA owners age 70½ or older

Directly transfer up to $100,000 of required IRA

distribution, this year.

Does not trigger a taxable event or a charitable

income tax deduction.

Retirement assets benefit missions and are not

included in your federal taxable income

Why now?

IRA withdrawals are often executed in

November or December.

A potentially good strategy to support

Your Congregation

Our Conference

Ministerial Education

Senior Adult Services

PPA Opportunity expires 31 December 2007

$25,000 IRA Withdrawal and Direct

Charitable Gift

Federal Income Tax @ 35%

State Income Tax @7%

Federal Tax Deduction

Federal Tax Savings

State income-tax savings

Net additional tax

Pre PPA 2006 Now

$ 8,750 -0-

$ 1,750 -0-

$ 25,000 -0-

$ 8,750 $ 8,750

-0- $ 1,750

$ 1,750 -0-

$50,000 IRA Withdrawal and Direct

Charitable Gift

Federal Income Tax @ 35%

State Income Tax @7%

Federal Tax Deduction

Federal Tax Savings

State income-tax savings

Net additional tax

Pre PPA 2006 Now

$ 17,500 -0-

$ 3,500 -0-

$ 50,000 -0-

$ 17,500 $17,500

-0- $ 3,500

$ 3,500 -0-

$100,000 IRA Withdrawal and

Direct Charitable Gift

Federal Income Tax @ 35%

State Income Tax @7%

Federal Tax Deduction

Federal Tax Savings

State income-tax savings

Net additional tax

Pre PPA 2006 Now

$ 35,000 -0-

$ 7,000 -0-

$100,000 -0-

$ 35,000 $35,000

-0- $ 7,000

$ 7,000 -0-

Benefits For Donors

Convenience donors

Generous donors

Major donors

Social Security recipients

Standard Deduction donors

Implementing Your Opportunity

If you are 70½, Contact your IRA custodian

Arrange your IRA charitable rollover before 31 December 2007.

IRA Rollover Gift cannot exceed $100,000

IRA custodian conveys the asset directly to the charitable entity.

Advise the charitable recipient that your gift will arrive prior to 31 December 2007

FIXED INCOME CHALLENGE

Maturing CD’s and fixed income assets

CD’s, 5-year return 3.94%

Treasury Note, 10-year yield 4.40%

Treasury Bond, 30-year yield 4.68%

You would like more annual income

You Have Options

Solution

Consider A Gift Annuity

Fixed payments for life

Returns as high as 10% for Seniors

Potential for partially tax free returns

Income tax deduction

Affirms your values

Charitable Gift Annuity

Sam Donna

Fixed Payments

Income Tax Deduction

Property

$10,000

Charitable Gift Annuity

Sam age 75 Donna age 75

Fixed Payments

Income Tax Deduction

Property

$10,000 Principal

$10,000

Income

$630

Two lives

Charitable Gift Annuity

Sam age 75 Donna age 75

Fixed Payments

Income Tax Deduction

Property

$10,000 Principal

$10,000

Income

$630

Two lives $380

Tax - free

$250

Taxable

Charitable Gift Annuity

Sam age 75 Donna age 75

Fixed Payments

Income Tax Deduction

Property

$10,000 Principal

$10,000

Income

$630

Two lives

Mission Support

$10,000

Congregation

IN/KY Conference

Eden Seminary

The Altenheim

Gift Annuity Benefit Summary

Assured Fixed Return For Two Lives

Income Tax Deduction $ 3,755

Annual Annuity Payment $ 630

Excluded From Tax 60.4%

Tax Free Distribution $ 380.52

Taxable Distribution $ 249.48

Affirms your commitments to service

Charitable Gift Annuity

Donna

Fixed Payments

Income Tax Deduction

Property

$10,000

Charitable Gift Annuity

Donna age 80

Fixed Payments

Income Tax Deduction

Property

$10,000 Principal

$10,000

Income

$800

One Life

Charitable Gift Annuity

Donna age 80

Fixed Payments

Income Tax Deduction

Property

$10,000 Principal

$10,000

Income

$800

One Life Tax Free

536.80

Taxable

$263.20

Charitable Gift Annuity

Donna age 80

Fixed Payments

Income Tax Deduction

Property

$10,000 Principal

$10,000

Income

$800

One Life

Mission Support

$10,000

Congregation

IN/KY Conference

Eden Seminary

The Altenheim

Gift Annuity Benefit Summary

Assured Fixed Return For One Life

Income Tax Deduction $4,955

Annual 8% Annuity Payment $800

Excluded From Tax 67.10%

Tax Free Distribution $ 536.80

Taxable Distribution $ 263.20

Affirms your commitments to service

Your planning options through the Pension Protection Act of 2006 and Charitable Gift Annuities, provide a wealth of meaningful opportunities for addressing your interest in the mission challenges presented through

St. John’s United Church of Christ

The Indiana Kentucky Conference

Eden Seminary

The Altenheim Community.

Conclusion