JMP Charitable Management Services

<TABLE WIDTH=600> <TR><TD WIDTH=35% VALIGN=BOTTOM><IMG SRC="images/logo04.gif" WIDTH=164 HEIGHT=100 BORDER=0 ALT=""></TD> <TD VALIGN=BOTTOM><B><FONT SIZE="+1">Charitable Management Services</FONT></B><BR><BR></TD> </TR> </TABLE> <BR> <CENTER> <TABLE WIDTH=490 BORDER=0 CELLPADDING=3 CELLSPACING=3> <TR> <TD> <CENTER> <IMG SRC="images/banner01.GIF" WIDTH=451 HEIGHT=64 BORDER=0 ALT=""><BR> <BR> <IMG SRC="images/bar01.gif" WIDTH=465 HEIGHT=23 BORDER=0 ALT=""> </CENTER> <BR> <BR> <i><b>JMP Charitable Management Services</b></i> is a boutique literature and services firm specializing in planning major gifts and the administration of charitable remainder trusts (CRTs).<br> <br> <i><b>JMP Charitable Management Services</b></i> tailors its literature and services packages to the unique needs of professionals in the specialized areas of charitable planning. <br> <br> Mr. Pusey's treatise <i><b>Charitable Remainder Trusts,</b></i> Reference Edition ($350 / $250 sale price) is described as "the most comprehensive tax and financial treatise on CRTs on the market" by Charitable Gift Planning News. Mr. Pusey is also co-author of Tax Planning Techniques for Individuals, 2nd Ed., AICPA (1980), and has written numerous tax articles on charitable planning and other topics.<br> <br> We welcome the opportunity to work with your attorneys and other advisers.<br> <br> <b><center>Summary of Offerings</center></b><br> <TABLE BORDER=1 CELLPADDING=2 CELLSPACING=0 width=100%> <tr><td valign=top><center><b>Publications </b></center></td><td><center><b>Support Packages /<br>"Talk with the Author"</b></center></td></tr> <tr><td valign=top><ul><li><i>Charitable Remainder Trusts, Reference Edition,</i> 1800 pages, $350 (Reg. $250).<br> <li>Quarterly cumulative updates are $60 each (includes newsletters).</ul> </td> <td valign=top><ul><li><i>Book Plus.</i> Subscribers receive Reference Edition + quarterly updates + newsletter + 1 1/2 hours of support services for $300 per quarter.</ul></td></tr> <tr><td valign=top><ul><li><i>CRTs for Administrators, Executive Edition,</i> 300 pages, $100 (Reg. $135) <i>CRTs for Planners, Executive Edition,</i> 325 pages, $125 (Reg. $160)</ul></td> <td valign=top><ul><li><i>Executive Plus.</i> Executive Edition buyers receive newsletter for one year + 1 hour of support for an extra $100.</ul></td></tr> <tr> <td valign=top><ul><li><i>CRTs for Planners & Administrators, Exec. Ed.,</i> 390 pages, $150 (Reg. $185) <i>Quarterly CRT newsletter,</i> 4 pages, $100 per year.<br> <li>Donor booklet, 40 pages, $20</ul> </td> <td valign=top><ul><li><i>CRT Tax Librarian Package.</i> Receive 1 hour of research and support services for a reduced rate of $100 per month. This monthly services package includes free newsletters.</ul></td></tr> </table> <br> <i><b><u>Executive Editions.</u></b></i>  Executive Editions consist of excerpts from the comprehensive treatise; all include subject index, table of authorities, Donor Interview Form and Checklist of Disclosures and Disclaimers.<br> <br> The Administrators Executive Edition includes compliance checklists, typed portions of relevant sections of CRT returns, as well as illustrative administrator's reports. It is designed for charity's business office, financial institution and others charged with administration.<br> <br> The Planners Executive Edition includes a summary and discussion of 41 present value examples. It is designed for Planned Giving and Trust / Investment Officers, Financial Planners and others concerned with financial analysis from the donor's perspective.<br> <br> The Planners and Administrators Executive Edition includes both compliance checklists and reports, and financial analysis examples. Its broader scope meets the needs of CPAs, charities, financial institutions and others concerned with both planning and administration.<br> <br> <b><u><i>Support services packages.</i></u></b>  Book Plus has a literature emphasis but includes personalized services. It is designed for the specialist, full-service firm, or charity needing comprehensive literature, research support and expanded access to charitable planning resources. Book Plus is billed quarterly. ( Executive Editions are not included.)<br> <br> Executive Plus, with the appropriate Executive Edition, is a bargain designed to round out the needs of the non-specialist or charity that needs help on special occasions. It gives Executive Edition buyers a year's subscription to the newsletter for a one-time cost of $100. As a bonus, offer includes up to an hour of support services within one year of purchase.<br> <br> The CRT Tax Librarian Package is designed for the adviser or charity that needs more personal support services and an expanded library or research base. We have 40,000 pages of computer files, and many hard-to-find, specialized materials. This program has twice the support services of Book Plus and includes the newsletter. Librarian Package is self-billed; prepay one month minimum.<br> <br> <b><i><u>Trust administration.</u></i></b>  Our basic rate structure for CRT administration (if the trust has no income limitation) is $375 + .3% for the first $1 million, .2% for the 2nd million, and .1% thereafter, subject to a $1,200 annual minimum and $325 set up fee. <BR> <BR> <font size="+1"><b>Index of Site for Non-Frame Browsers:</b></font><br> <TABLE BORDER=0> <TR> <TD valign=top> <A HREF="MAIN.htm"><IMG SRC="images/logo06.gif" WIDTH=69 HEIGHT=33 BORDER=0 ALT=""></A><BR><BR> <A HREF="DONOR.htm"><img src="images/00btn-don.gif" width=125 height=26 border=0 alt=""></A><br> <A HREF="CHARITY.htm"><img src="images/00btn-char.gif" width=125 height=26 border=0 alt=""></A><br> <A HREF="LEGAL.htm"><img src="images/00btn-att.gif" width=125 height=26 border=0 alt=""></A><br> <A HREF="FINPLAN.htm"><img src="images/00btn-fin.gif" width=125 height=26 border=0 alt=""></A><br> <A HREF="FINPLAN.htm#insurance"><img src="images/00btn-ins.gif" width=125 height=26 border=0 alt=""></A><br> <A HREF="CPA.htm"><img src="images/00btn-cpa.gif" width=125 height=26 border=0 alt=""></A><br> <A HREF="REAL_EST.htm"><img src="images/00btn-real.gif" width=125 height=26 border=0 alt=""></A><br> <A HREF="BANKS.htm"><img src="images/00btn-bank.gif" width=125 height=26 border=0 alt=""></A><br> <A HREF="crt-fee.htm"><img src="images/00btn-crt1.gif" width=125 height=26 border=0 alt=""></A><br> <A HREF="crt-admin.htm"><img src="images/00btn-crt2.gif" width=125 height=26 border=0 alt=""></A><br> <A HREF="LITERAT.htm"><img src="images/00btn-lit.gif" width=125 height=26 border=0 alt=""></A><br> <A HREF="book01.htm"><img src="images/00btn-book.gif" width=125 height=26 border=0 alt=""></A><br> <A HREF="book02.htm"><img src="images/00btn-book2.gif" width=125 height=26 border=0 alt=""></A><br> <A HREF="NEWS1.htm"><img src="images/00btn-news.gif" width=125 height=26 border=0 alt=""></A><br> <A HREF="author.htm"><img src="images/00btn-auth.gif" width=125 height=26 border=0 alt=""></A><br> <A HREF="tech.htm"><img src="images/00btn-tec.gif" width=125 height=26 border=0 alt=""></A><br> <A HREF="ORDER.htm"><img src="images/00btn-ord.gif" width=125 height=26 border=0 alt=""></A><br> <A HREF="library.htm"><img src="images/00btn-lib.gif" width=125 height=26 border=0 alt=""></A><br> </TD> </TR> </TABLE> </TD> </TR> <TR> <TD><BR><BR><BR><CENTER> <IMG SRC="images/address.gif" WIDTH=321 HEIGHT=91 BORDER=0 ALT=""> </CENTER></TD> </TR> </TABLE> <BR> <A HREF="opendoor.htm"><IMG SRC="INVISDOT.gif" WIDTH=1 HEIGHT=1 BORDER=0 ALT=""></A> </CENTER>