Cash, securities, real property, or other assets are transferred into a trust. The trustee manages the trust assets and pays the donor or donor's beneficiaries a fixed income for the life or for a term of years. When the trust terminates, the remaining assets in the trust are then transferred to Trees For Tomorrow.

Advantages to the donor include:

• Income for a specified term of years or for life.
• Possibility of multiple beneficiaries.
• Assets transferred into the trust can be reinvested.
• Ability to choose the trustee - may be the donor.
• Preserves principal of assets while generating income.