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Everybody Wins

The Six Stakeholder Map

Most charitable strategies create a trade-off: give more, keep less. The OCLAT is the rare instrument where every party at the table walks away with more than they expected.

Value Flow · At a Glance
How $1M Becomes $8.1M
$1M contribution · 30-yr term · 5.0% §7520 · 8% assumed growth · 20% step-up annuity. Illustrative only.
You Fund
$1,000,000
Into the OCLAT
Trust Grows 30 Years
$8,080,965
Total value distributed
Distributed To
$3,287,660
Charity (annuity over term)
$4,793,304
Family (tax-free remainder)
$1M OCLAT
$8.1M
Distributed across six stakeholders
The Donor
You — the person who funds the OCLAT
✓$1M tax deduction — dollar-for-dollar, year one
✓$370K tax savings at 37% bracket
✓Immediate asset protection from creditors and lawsuits
✓Legacy witnessed in your lifetime — not from a will
Your Immediate Tax Savings
$370,000
Your Family
Heirs, children, dynasty trust beneficiaries
✓$6.8M+ tax-free at term end
✓Zero estate tax on the entire remainder
✓Creditor-proof from day one through dynasty trust
✓Generation-skipping transfer capable
Tax-Free Remainder
$6.8M+
The Charities
Universities, DAFs, foundations you select
✓$3.2M+ irrevocable — not a pledge, a legal obligation
✓Collateralized and documented from day one
✓Payments structured over 15–30 years for planning certainty
✓3.2× the donor’s original contribution
Total Irrevocable Commitment
$3,287,660
The Gift Officer
University development / advancement professionals
✓$1M NGC credit — year one, in full (CASE 2024)
✓Entire present value is bookable immediately
✓vs. CRT: $0 NGC credit (deferred, uncertain)
✓Career-defining gift without asking donor to sacrifice
NGC Credit — Year One
$1,000,000
The University
Endowment, campaign totals, institutional planning
✓Irrevocable, legally enforceable commitment
✓Counts toward capital campaign totals immediately
✓Predictable, scheduled annuity for financial planning
✓Deepens donor relationship — donor sees impact in lifetime
Bookable Commitment
$3,287,660
The Advisor
CPA, wealth manager, estate attorney
✓Delivers a category-defining solution to top clients
✓Zero known IRS audits* over a decade of use
✓Published in Estate Planning Journal (Thomson Reuters)
✓Just two calls over two weeks — handled entirely by OCLAT developer
✓Bolsters AUM — assets remain under professional management during the trust term, preserving advisor fees
Track Record
250+ OCLATs
*IRS Circular 230 Disclosure: Audit risk should not be considered when making a tax planning decision; we cannot guarantee the absence of an audit.