Yes, we actually do charitable remainder trusts right now. There is actually a trust agreement, and in a trust you separate who's entitled to the income and who is entitled to the capital. The trust agreement provides that the only entity entitled to the capital is the charity or a number of charities. The income beneficiary could be the donor; it could be their child, or whoever. But when you calculate the value of the capital, because the donor is getting an immediate cash receipt--because they are divesting themselves of their capital--now we actually go and get an actuarial opinion to determine the present value, the value today of that gift in the future. That is what we do now. We piece it together. We're really looking for the mechanics in the act that say yes, this is a viable tool; this is how you do it. Right now we're kind of pushing it into the act. We think we can do it, and we know we can do it, but it would be best if there were more guidance, because then it would be a tool that more knew about.
On September 27th, 2010. See this statement in context.