Nothing below this point Subtitle Nothing below this point Planned Giving Strategies Investments and services offered through Morgan Stanley Smith Barney LLC, member SIPC. © 2011 Morgan Stanley Smith Barney Ardo Peltekian & Dax Fletcher Financial Advisors February 15, 2011 GP P-N01/09 Expires: February 2010 Date of First Use: July 2009 Updated/Reviewed: June 2009

Only Source / Footnotes below this line Subtitle Only Source / Footnotes below this line Y:\Other\Get the Most Out of Your IRA ( ) 10/16/2015 Only Source / Footnotes below this line 2 Benefits of Planned Giving Programs  Meets your philanthropic planning goals  The ability to support one or more charitable organizations  Tax savings  Possible income tax deduction  Possible estate tax liability reduction  Potential to receive additional cash flow  Including family members in charitable efforts

Only Source / Footnotes below this line Subtitle Only Source / Footnotes below this line Y:\Other\Get the Most Out of Your IRA ( ) 10/16/2015 Only Source / Footnotes below this line 3 Legacy Planning Gifts Donor-Advised Fund  A donor advised fund is a public charity that enables a Donor to make a gift to the fund and then “advise” the fund on how and when to make specific gifts to charity  Created by the Tax Reform Act of 1969 to help encourage charitable giving Advantages  Easy to establish  Income tax deduction of up to 50% for cash contributions and 30% for most other non-cash contributions  Appreciated assets contributed to the fund can be sold free of capital gains taxes  Contributions made are removed from donor’s taxable estate  Family involvement – donor can name a successor to make grant recommendations upon the death of the donor  Cost – low minimums and minimal ongoing administration fees  Privacy – charitable donations are not a matter of public record  No required distributions, unlike with private foundation

Only Source / Footnotes below this line Subtitle Only Source / Footnotes below this line Y:\Other\Get the Most Out of Your IRA ( ) 10/16/2015 Only Source / Footnotes below this line 4 Morgan Stanley Smith Barney Wealth Planning Services  We are here to help you create and preserve wealth for current and future generations by  Understanding your needs  Offering access to a full-range of products, services and Morgan Stanley Smith Barney expertise  The end result is a highly customized strategy and process to help you achieve your unique goals and objectives

Only Source / Footnotes below this line Subtitle Only Source / Footnotes below this line Y:\Other\Get the Most Out of Your IRA ( ) 10/16/2015 Only Source / Footnotes below this line 5 Disclaimer This material is based on generally available public information and is provided free of charge for general informational and educational purposes only. The information contained in this material is subject to change without notice. Morgan Stanley Smith Barney LLC undertakes no obligation to update this material. This material does not take into account your personal circumstances and we do not represent that this information is complete or applicable to your situation. This material was not intended or written to be used, and it cannot be used for the purpose of avoiding penalties under the Internal Revenue Code or promoting, marketing or recommending to another party any transaction or matter addressed herein. Morgan Stanley Smith Barney LLC and its Financial Advisors do not provide tax or legal advice. Clients should consult their tax advisor or attorney for matters involving taxation and tax planning and their attorney for matters involving trust and estate planning and other legal matters. Investments and services offered through Morgan Stanley Smith Barney LLC, member SIPC. © 2009 Morgan Stanley Smith Barney

Only Source / Footnotes below this line Subtitle Only Source / Footnotes below this line Y:\Other\Get the Most Out of Your IRA ( ) 10/16/2015 Only Source / Footnotes below this line 6 For More Information  For more information on Morgan Stanley Smith Barney  Planned Giving Legacy Gifts  Please contact Joe Perucca at or call