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	div.innerHTML = "		<h2>          Gift and Estate Planning</h2>		<p><strong>Planned Gifts</strong><br />There are specific times and events in your life when planning your gifts can result in great benefit for both you and your favorite charities. Important events include the sale of appreciated assets, sale of a business, sale of a farm and retirement. All of these are excellent times to consider a Planned Gift.<br /><br />Planned Gifts may be made either during your lifetime or at death. They usually involve the assistance of professionals such as your accountant, attorney or financial planner.<br /><br /><strong>Estate Planning</strong><br />Estate Planning is not only for the wealthy; it is for everyone. It is simply the process of deciding where your assets should be distributed after your death. The plan is implemented through a Will or Revocable Living Trust.<br /><br />For many people a <strong>Revocable Living Trust</strong> is an excellent tool to implement their Estate Plan. Like a Will, a Trust makes provision for the transfer of your assets at death. Unlike a Will, assets in the Trust are not subject to the costs and delays of probate. During your lifetime, it remains completely under your control.</p>	";
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