H I G H L Y  A P P R E C I A T E D  
A S S E T S

The Principals discussed in this brochure apply to any highly appreciated, low tax basis asset. The larger the tax bill associated with the asset, the stronger the financial performance of an Accelerated Charitable Trust. A short list of some of the asset types with which an Accelerated Charitable Trust is commonly utilized is: Founder’s Stock, Restricted Stock, 83 B Election Stock, Rule 144 Stock, Directly Held Stock, Ownership Interests in Privately Held Businesses, and Real Estate.