b'INDIVIDUALS & FAMILIESInvested OfferingsCAF America works with expert advisors at Merrill Lynch Investments to offer you four Model ETF Portfolios, if you wish to invest your charitable dollars. The specific breakdown of each portfolios assets is determined by the Merrill Lynch Research Investment Committee and is revised at the end of each Fiscal Quarter. Detailed holdings and quarterly/annual returns for each investment option are available upon request.Case Study | Cross-Border Estate GiftBackground: The beneficiaries of a US-based Charitable Remainder Trust included a British charity that did not have exempt status in the United States.Challenge: As one of the indicated beneficiaries of the Trust was not a US 501(c)(3)tax-exempt organization, the Trustees faced a taxable event if they were to make the giftas directed. This is a common issue, as many donors believe that organizations registered as charitable in their host country will also qualify as exempt under the US Tax Code. This is not the case.Solution: CAF America worked with the Trustees, supporting them in their application to change the structure of the Trust before it was dissolved. CAF America, as a 501(c)(3) public charity, was able to become the beneficiary of the Trust and the disbursement was approved by the court without triggering any tax obligations.As an international grantmaker, CAF America has the necessary mechanism in place to make grants to beneficiaries outside of the US. Once the donation was received, on the advice of the Trustees, CAF America made a grant to the British charity using our Expedited Grantmaking Program. The British charity received the funds within 3 weeks of the initial transfer.Diaspora PhilanthropyIn an increasingly connected world, diaspora groups are often the epicenter of initiatives that have a major impact on their home and host societies respectively. CAF America is committed to enabling diasporas to donate to their home communities in a safe, easy, and tax-effective manner.The CAF American Donor FundThe CAF American Donor Fund (CADF) allows US/UK dual taxpayers to claim Gift Aidwhich can increase the value of their gifts by up to 25%and qualify for a tax deduction in the UK and in the US.CAF AMERICAPAGE10'