Leave a legacy to the Garden through charitable gift and estate planning. Imagine the satisfaction of leaving a legacy of beauty and enrichment for your family, friends, and generations to come. Within the spectacular setting of Red Butte Garden there exists such an opportunity. We invite you to explore the many ways planned gifts can be used to help the Garden achieve its important mission of education, conservation, botanical display, and community enrichment while meeting your financial planning needs.

Planned giving may be simply defined as a technique of including charitable giving in your total financial plan. We are encouraging all the Garden's friends to join our donors who have chosen planned giving as a way to perpetuate their loyal support of the Garden beyond their lifetimes, while realizing benefits for themselves today.

Red Butte Garden is grateful for all types of gifts and welcomes the opportunity to work with you and your personal advisors to determine if one or more planned giving arrangements are appropriate for you. Recognizing the highly private nature of such planning, all inquiries and communications are held in strictest confidence, and are without obligation.

Planned Giving Programs:

• Gifts of Securities
• Gifts by Will/Revocable Trust
• Charitable Gift Annuities
• Charitable Remainder Trusts
• Gifts of Life Insurance
• Retained Life Estates
• Charitable Lead Trusts
• Gifts of Qualified Retirement Plans

To request a brochure on the above Planned Giving methods, or for information on general estate planning, please contact Chris Agnello, Development Director at Red Butte Garden at (801) 585-5658.

If you have already included the Red Butte Garden in your estate plans, let us thank you and welcome you into our Legacy Society.

Gifts of Securities

Many of our friends find it attractive to support the Garden through a gift of stock. If you transfer stock that has been held for more than twelve months, and which has appreciated in value, you may take a charitable deduction for the full present fair market value, and you will pay no capital gains tax.

If you would like to contribute securities on which you have suffered a loss, you may like to consider selling them and donating the proceeds to the Garden. You will then realize a charitable deduction in addition to tax deduction for the loss. If you use your appreciated securities to fund a planned gift, you may increase your income as well as gain an income tax charitable deduction and avoid capital gains taxes. After your lifetime, your gift will go to support the Garden.

Red Butte Garden is grateful for all types of gifts and welcomes the opportunity to work with your and your personal advisors to determine if one or more planned giving arrangements are appropriate for you. Recognizing the highly private nature of such planning, all inquiries and communications are held in strictest confidence, and are without obligation.

Gifts by Will / Revocable Trust

The easiest form of charitable estate planning is naming the Garden in your will through a bequest provision. Bequests have been important to Red Butte Garden since its inception. These gifts provide a significant means of support for our programs of research and education, as well as our beautiful horticultural displays.

Few legal instruments are more important to the people and causes you care about than your will. Your will directs how your property will be used and distributed after your lifetime. A will provision works well for those unable to make an outright gift but would like to assist the Garden in the future. It can also be a means to perpetuate the giving level you have provided during your lifetime.

If you already have a will, it is not necessary to rewrite your entire will to make a bequest to the Garden. You can simply instruct your attorney to modify your current will or living trust by adding a codicil. You may specify an asset, an amount of money, a percentage of your estate, or a variety of other designations. Unrestricted bequests provide the Trustees of the Garden with the flexibility to use your gift where the need is the greatest. We welcome inquiries about specific uses for your bequest.

If you plan a bequest to the Garden, please advise your attorney of our legal name: "University of Utah for the Red Butte Garden and Arboretum." Red Butte Garden is grateful for all types of gifts and welcomes the opportunity to work with your and your personal advisors to determine if one or more planned giving arrangements are appropriate for you. Recognizing the highly private nature of such planning, all inquiries and communications are held in strictest confidence, and are without obligation.

Charitable Gift Annuities

A charitable gift annuity is a simple contractual agreement between you and the University of Utah in behalf of Red Butte Garden. In exchange for your irrevocable gift of cash or securities, the University agrees to pay one or two annuitants a fixed sum each year for life. The amount of the annuity payment is determined by your age at the time your contributionis made and is guaranteed and backed by the assets of the University of Utah Foundation. We follow a table set by the American Council on Gift Annuities (ACGA) for maximum rates.

Sample maximum rates on single life charitable gift annuities are as
follows:

If you need less income, a smaller annuity percentage will generate a larger deduction.

Advantages of a charitable gift annuity:

You will receive a guaranteed income for life, at a fixed rate of return. Part of your income may be tax-free. If your gift is funded with low-yielding securities, you may increase your current income. If your gift is made with appreciated securities, you avoid immediate capital gains taxes. You will receive an immediate income tax charitable deduction for a portion of your gift. You may reduce your estate tax. You will enjoy the satisfaction of supporting the Garden's mission. You will be invited to join the Garden's Legacy Society.

Red Butte Garden is grateful for all types of gifts and welcomes the opportunity to work with your and your personal advisors to determine if one or more planned giving arrangements are appropriate for you. Recognizing the highly private nature of such planning, all inquiries and communications are held in strictest confidence, and are without obligation.

Charitable Remainder Trust

A charitable remainder trust is an ideal vehicle for making a lifetime charitable gift to the Red Butte Garden without losing the income generated by the donated property. To create this plan, you transfer cash, securities, or real estate to a trust. The trust then pays you and/or other beneficiaries an income for life, or a period of years. Upon termination of the trust, the trust assets pass to the Garden.

There are two types of charitable remainder trusts: annuity trusts and unitrusts. The charitable remainder annuity trust offers a fixed-amount payout each year. The unitrust pays out a fixed percentage of the value of the trust assets, which are revalued annually.

Where the annuity trust provides no protection against inflation and provides the security of a fixed guaranteed annual payment, the unitrust offers some

protection against inflation but may lead to lower annual payouts if its underlying investments decrease in value.

Benefits of a charitable remainder trust include:

You will receive income for life or for a specified term of years. A gift made with low-yielding assets may increase your current income. If you make your gift with appreciated assets you may avoid capital gains. You will receive an immediate income tax charitable deduction. Your estate tax may be reduced. You will enjoy the satisfaction of supporting the Garden's mission. You will be invited to join the Garden's Legacy Society.

The Red Butte Garden is grateful for all types of gifts and welcomes the opportunity to work with your and your personal advisors to determine if one or more planned giving arrangements are appropriate for you. Recognizing the highly private nature of such planning, all inquiries and communications are heldin strictest confidence, and are without obligation.

Gifts by Life Insurance

A gift of a life insurance policy may be one of the easiest and most practical ways of making a gift to the Red Butte Garden. You may designate the Garden as owner/beneficiary of either a new policy or an existing policy you and your family no longer need. You may also name the Garden as a contingent beneficiary, should your primary beneficiary not survive you. There are several benefits to you in considering this form of gift. You may receive an income tax charitable deduction by assigning ownership of an insurance policy to the Garden.

If you continue to pay the premiums on the policy after it is donated to the Garden, you will also receive an income tax charitable deduction each year for the premiums paid during that year. (Please note that the Garden may not be able to pay premiums on policies that are not paid up).

If you choose to retain ownership of the policy but designate the Garden as the beneficiary of either a new or paid-up policy, no income tax deduction will be generated, but there will also be no gift or estate tax on the value of the gift. Your personal insurance agent should be able to provide to you the appropriate forms to accomplish your goals.

Red Butte Garden is grateful for all types of gifts and welcomes the opportunity to work with you and your personal advisors to determine if one or more planned giving arrangements are appropriate for you. Recognizing the highly private nature of such planning, all inquiries and communications are held n strictest confidence, and are without obligation.

Retained Life Estate

A gift of a remainder interest in your personal residence, farm, or vacation homes another, more simple way to take advantage of the tax savings associated with lifetime charitable gifts, and also to support the Garden.

In the retained life estate agreement, you can transfer your home, farm or vacation property to the Garden and continue to live in it. You continue to be responsible for maintenance, insurance, and property taxes. After your life use and that of any named survivor, the Garden would receive the property outright.

You will receive an immediate income and gift tax deduction equal to the future value of the property that we will receive. The amount depends on the value of the property, your age, and the age of any person given life use, and other factors.

Due to many factors affecting the Garden's ability to accept gifts of real estate or real property, including environmental concerns, please contact our office before making any real estate or real property gifts.

The Red Butte Garden is grateful for all types of gifts and welcomes the opportunity to work with your and your personal advisors to determine if one or more planned giving arrangements are appropriate for you. Recognizing the highly private nature of such planning, all inquiries and communications are held in strictest confidence, and are without obligation.

Charitable Lead Trust

A charitable lead trust is an arrangement in which you can give the income from assets of your choice, which you have placed in trust, to Red Butte Garden for a term of years. When the trust terminates, the trust assets, including any appreciation in value, are distributed to you or to the beneficiaries you designate.

The charitable lead trust is a wonderful way for those who anticipate substantial federal gift and estate taxes to benefit the Garden today, and to then pass the assets to your heirs, either entirely free of, or at greatly decreased gift and estatetaxes.

Red Butte Garden is grateful for all types of gifts and welcomes the opportunity to work with your and your personal advisors to determine if one or more planned giving arrangements are appropriate for you. Recognizing the highly private nature of such planning, all inquiries and communications are held in strictest confidence, and are without obligation.

Qualified Retirement Plans

The combination of federal income, estate and excise taxes can seriously erode the value of retirement savings. Designating the Garden as a beneficiary or contingent beneficiary of all or a specified percentage of your 401K or other retirement plan assets can save your estate both income and federal estate taxes.

Your retirement plan administrator should be able to provide to you the appropriate forms to accomplish your goals.