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 variable 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 or for life.
• Available if needed during life - gift transfers only at death.
• Assets transferred to the trust can be reinvested.
• Ability to choose the trustee and investment strategies.