Wills, Trusts, and Annuities

Gifts of Business Interests



Business Interests Diagram

How it works

How it Works 1

You give shares of closely-held stock to the American Heart Association.

How it Works 2

offers the stock back to your company for redemption or re-purchase and uses the proceeds for its programs.


  • You receive gift credit and an immediate income tax deduction for the appraised value of your shares, even if their original value was close to zero.
  • You pay no capital gains tax on any appreciation that has taken place in the shares.
  • Under certain conditions, you may be able to use closely-held shares to fund a life-income arrangement, such as a FLIP Unitrust.
  • You can have the satisfaction of making a significant gift that benefits both you and during your lifetime.


For more information

Email us, complete the personal illustration form, or contact the charitable estate planning representative in your area so that we can assist you through every step of the process.

Have Questions?

Contact your Charitable Estate Planning Representative to discuss your options.



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