Business Interests (Closely Held Stock)

How it works
	You give shares of closely-held stock to Reformed Theological Seminary.
	Reformed Theological Seminary offers the stock back to your company for redemption or re-purchase and uses the proceeds for its programs.

  Benefits

• 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.
• You can have the satisfaction of making a significant gift that benefits both you and Reformed Theological Seminary during your lifetime.