b'ADVISORSCase Study | Cross-Border Estate GiftBackground: A donor wished to donate real estate located in Mexico valued at more than $9 million to a local university, while receiving tax benefits in the US.Challenge: The process, impacted by a complex regulatory framework, involved several parties and presented many logistical hurdles. There were multiple layers of ownershipthe property was owned by a Mexican trust, which was in turn owned by a US trust. Using an intermediary for making the donation was necessary to maintain tax-effectiveness: for the donors to receive US tax benefits for this contribution, the property needed to be accepted by a US 501(c)(3) with the capability to then make the grant to the Mexican University.Solution: Once a qualified appraisal was conducted by a respected third-party, CAF America provided advisory support and conducted due diligence to ensure that the gift to the Mexican University would be legally compliant and charitable in nature.Extensive involvement from CAF America staff, including in-person site visits, resulted in the transaction being successfully approved. The donor was able to claim US tax benefits while the Mexican University received a substantial addition to a new campus.Services OfferedDonor Advised Donor Advised Expedited The CAF American ValidationFunds Gifts Giving Donor Fund ServicesCAF America Wealth Advisor Council | Executive Committeeis comprised of leaders in the wealth advisor field whose expertise extends across a myriad of subjects. CAF America works closely with Council members to ensure that we are providing the most pertinent and valuable information to enable advisors to best serve their clients philanthropic goals.Members of the CAF America Wealth Advisor Council include professionals working with:Bank of America Private Bank (formerly US Trust)PNC Wealth ManagementHemenway & Barnes LLPTrident Trust Company (South Dakota)Karlin & Peebles LLPSpeak to one of our representatives if you are interested in learning more about the Council and how to join! CAF AMERICAPAGE12'