Landon has several pieces of property valued at $30,000 that he wants to give away. He wants to make gifts that make sense for both himself and for the recipient. He wants to give gifts to his father, Preston (who is in a low marginal income tax bracket), his sister, Tabitha, his daughter, Kelcie, and to the United Way. Match the properties to the best recipient considering he would like to keep one asset.

1. Stock with a FMV of $30,000 and an adjusted basis of $12,000. The stock has a dividend yield of 3% and is expected to appreciate 9%.
2. Stock with a FMV of $30,000 and an adjusted basis of $25,000. The stock has a dividend yield of 7% and is exfected to appreciate 14%.
3. Stock with a FMV of $30,000 and an adjusted basis of $45,000. The stock has a dividend yield of 0% and is expected to appreciate 4%.
4. Real Estate with a FMV of $30,000 and an adjusted basis of $27,000. The real estate is expected to appreciate 8%.
5. Bond with a FMV of $30,000 and an adjusted basis of $30,000. The bond has a current yield of E7% and is expected to appreciate 0%. 41 Preston (father 42 Tabitha (sister) 43 Kelcie (daughter) 44 The United Way 45 Keep for himself Discussion (choose either two out of three):

Discussion (choose either two out of three):

1. Please identify the A, B, and C trust by comparing and showing the characteristics you know.
2. If your clients want to donate to charity, what kind of strategies you can utilize? What are the advantages and disadvantages of them?
3. If your clients want to transfer gifts/property to minors (children, grandchildren), what kind of elements that you need to pay attention? And what kind of strategies that you can use? (Hint: estate tax and income tax)