By James Ponder


Ruth and Roger Miller took separate routes, but both concluded that remembering Loma Linda University Children's Hospital in their estate is a great idea.

For Roger and Ruth Miller, who live in Indian Wells, California, and maintain their residence in Sun Valley, Idaho, the decision to remember Loma Linda University Children's Hospital with a sizable gift from their estate grew out of two separate events in their lives.

For Ruth, it was simply a matter of recalling how the organization had been there for members of her family in a time of need. For Roger, it was something he saw during a trip to Children's Hospital years later. While he was impressed with everything he observed, the tiny patients in the neonatal intensive care unit captured Roger's heart.

At the NICU, a multidisciplinary team of physicians, nurses, therapists, and other staff works together to save the lives of babies born prematurely or those whose specialized diagnosis requires state-of-the-art care on a 24-hour basis. The unit is an 84-bed Level III referral center providing comprehensive service to at-risk and critically ill infants and their families from a four-county region.

In considering the size of their gift, the Miller's initially thought it should be in the amount of $500,000. But after a personal tour of the NICU, they chose to increase it to $1 million.

According to Douglas Deming, MD, chief of neonatology at Children's Hospital and director of the NICU, the gift will make a significant difference.

"The Miller's thoughtful, generous gift will provide hope for families when they need it most," Dr. Deming observes. "At the very earliest stage of life, these fragile babies will be given a fighting chance and a future because of this."

When Ruth says, "We selected Loma Linda because my cousin's daughter got help there," Roger replies, "And also, because of the babies. I love the babies!"

The Miller's look at each other and smile. The resolution suits them both just fine

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A charitable bequest is one or two sentences in your will or living trust that leave to Loma Linda University Health a specific item, an amount of money, a gift contingent upon certain events or a percentage of your estate.

an individual or organization designated to receive benefits or funds under a will or other contract, such as an insurance policy, trust or retirement plan

"I give to Loma Linda University Health, a nonprofit corporation currently located at (LegalAddress), or its successor thereto, ______________* [written amount or percentage of the estate or description of property] for its unrestricted use and purpose."

able to be changed or cancelled

A revocable living trust is set up during your lifetime and can be revoked at any time before death. They allow assets held in the trust to pass directly to beneficiaries without probate court proceedings and can also reduce federal estate taxes.

cannot be changed or cancelled

tax on gifts generally paid by the person making the gift rather than the recipient

the original value of an asset, such as stock, before its appreciation or depreciation

the growth in value of an asset like stock or real estate since the original purchase

the price a willing buyer and willing seller can agree on

The person receiving the gift annuity payments.

the part of an estate left after debts, taxes and specific bequests have been paid

a written and properly witnessed legal change to a will

the person named in a will to manage the estate, collect the property, pay any debt, and distribute property according to the will

A donor advised fund is an account that you set up but which is managed by a nonprofit organization. You contribute to the account, which grows tax-free. You can recommend how much (and how often) you want to distribute money from that fund to Loma Linda or other charities. You cannot direct the gifts.

An endowed gift can create a new endowment or add to an existing endowment. The principal of the endowment is invested and a portion of the principal’s earnings are used each year to support our mission.

Tax on the growth in value of an asset—such as real estate or stock—since its original purchase.

Securities, real estate or any other property having a fair market value greater than its original purchase price.

Real estate can be a personal residence, vacation home, timeshare property, farm, commercial property or undeveloped land.

A charitable remainder trust provides you or other named individuals income each year for life or a period not exceeding 20 years from assets you give to the trust you create.

You give assets to a trust that pays our organization set payments for a number of years, which you choose. The longer the length of time, the better the potential tax savings to you. When the term is up, the remaining trust assets go to you, your family or other beneficiaries you select. This is an excellent way to transfer property to family members at a minimal cost.

You fund this type of trust with cash or appreciated assets—and may qualify for a federal income tax charitable deduction when you itemize. You can also make additional gifts; each one also qualifies for a tax deduction. The trust pays you, each year, a variable amount based on a fixed percentage of the fair market value of the trust assets. When the trust terminates, the remaining principal goes to Loma Linda as a lump sum.

You fund this trust with cash or appreciated assets—and may qualify for a federal income tax charitable deduction when you itemize. Each year the trust pays you or another named individual the same dollar amount you choose at the start. When the trust terminates, the remaining principal goes to Loma Linda as a lump sum.

A beneficiary designation clearly identifies how specific assets will be distributed after your death.

A charitable gift annuity involves a simple contract between you and Loma Linda where you agree to make a gift to Loma Linda and we, in return, agree to pay you (and someone else, if you choose) a fixed amount each year for the rest of your life.

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