The Ralby Gelber Group at Morgan Stanley

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1 The Ralby Gelber Group at Morgan Stanley 595 S Federal Hwy Suite 400 Boca Raton, FL (561) (800) SPRING 2015 What s new At The Ralby Gelber Group we have three priorities: You, your loved ones, and our community. Through our wealth planning services we work to help you achieve your life goals and enjoy your pre-retirement lifestyle throughout your golden years. While doing this we strive to have a positive impact on the communities we serve. Whether it be volunteering our time, donating funds, or being advocates for a cause, we are committed to building a better and brighter future for the generations to come. (Left to right: Randi Meckler Berg, Gregg Gelber, Michael Ralby, Diane Miller) In the following pages you ll find out how you too can get involved. Giving Back: Morgan Stanley in Florida Morgan Stanley is committed to giving back in the communities across Florida. Together, the firm, the Morgan Stanley Foundation and Morgan Stanley employees have contributed: $3,069,296 in charitable giving & 22,262 volunteer hours Information for Morgan Stanley Community Affairs as of November 1, SPRING 2015 RALBY GELBER GROUP AT MORGAN STANLEY

2 Table of Contents Donor Advised Fund...P3 Donor-Sponsored Supporting Organization...P4 MS Philanthropy Management...P5 Our Team Causes...P6 SPRING 2015 RALBY GELBER GROUP AT MORGAN STANLEY

3 THE GIFT THAT KEEPS ON GIVING: Morgan Stanley GIFT s Donor Advised Fund Program Giving builds on itself. The Morgan Stanley Global Impact Funding Trust ( GIFT ) and its accompanying donor advised fund help make it simple for you to establish a meaningful philanthropic strategy, make contributions and designate grants, while receiving one comprehensive tax reporting statement. The program can help you: Identify your goals and give you access to many of the world s leading philanthropic consultants and advisors. Develop an achievable and affordable program of giving. Research areas of charitable interest and specific charities using an extensive database of qualified nonprofit organizations in the United States Incorporate giving into succession planning. Connect like-minded donors to share ideas and potentially have a stronger voice. Deductions available for gifts to Donor Advised Funds: Type of Contribution GIFT gives you more giving choices: The fund accepts philanthropic donations consisting of Cash Appreciated Securities Illiquid Securities S-Corporation Real Estate Life Insurance Fine Art Antiques, etc. Some donations are subject to board approval. Contribution to a Donor Advised Fund Amount Deductible Percentage Limitation I. Cash Amount Given II. Long-term capital gain property (property held for more than a year that would generate long-term capital gain if sold) A. Publicly traded stock and mutual funds (a/k/a qualified appreciated stock) B. Bonds C. Restricted Stock D. Ownership interests in private companies (e.g., S Corporations, partnerships and limited liability companies) E. Real Estate F. Long-term capital gain property if election is made to reduce the amount of the deduction to basis G. Artwork and other tangible personal property, if the charity s use of the property is unrelated to its exempt purpose Basis Lesser of Basis or Fair Market Value III. Short-term capital gain property (property held for one year or less that would generate a short-term capital gain if sold) Lesser of Basis or Fair Market Value IV. Ordinary-income property, such as inventory, depreciable property and artwork donated by its creator Lesser of Basis or Fair Market Value V. Life insurance policy Lesser of Policy s Value or the Donor s Basis VI. Commercial Annuity Surrender Value SPRING 2015 RALBY GELBER GROUP AT MORGAN STANLEY P3

4 SPRING 2015 RALBY GELBER GROUP AT MORGAN STANLEY P4 SPRING 2015 NEWSLETTER A NEW WAY TO FUNDRAISE: Donor-Sponsored Supporting Organization Are you someone that is committed to philanthropy and has a large personal following? Are you an advocate for raising funds for charity? 501(c)3 Registered Non Profit Morgan Stanley has a solution for you. A Donor- Sponsored Supporting Organization is a vehicle that allows an individual to engage in broad-based fundraising which benefits a donor advised fund account. So how does it work? Fundraising activities can be completed through a Donor-Sponsored Supporting Organization since multiple parties can make contributions to it. The funds are then aggregated and periodically contributed to a donor advised fund account at Morgan Stanley GIFT managed by the organization. This in turn leaves the fund with a single donor the Donor-Sponsored Supporting Organization. GIFT Donor Advised Fund Donor-Sponsored Supporting Organization Let us take care of that for you... Operational Features A Donor-Sponsored Supporting Organization is formed as a charitable corporation separate from Morgan Stanley GIFT, but with the purpose of supporting it. The organization s relationship with Morgan Stanley GIFT allows the corporation to qualify as a tax-exempt organization described in section 501(c)3 of the Internal Revenue Code and as a public charity. Contributions to the Donor-Sponsored Supporting Organization are eligible for an income tax charitable deduction. Key Formalities Individuals founding the organization may serve as president and may nominate the board. A majority of the directors will be appointed by Morgan Stanley GIFT and must be independent of the founder. Grant recommendations from the account will be handled by a committee of the Board of Directors. MS GIFT and its third party administrator will assist in formalities such as, applying for taxexempt status, registering to solicit contributions with appropriate state agencies and filing state and annual reports.

5 BUILDING A LASTING LEGACY Morgan Stanley Philanthropy Management With the right advice, your good intentions can become your greatest legacy. Your wealth can become a tool to change lives. Imagine being able to lead and support a cause close to your heart without having to worry about all the hassles. Morgan Stanley has a solution for you... Foundation Management Services, an offering of Morgan Stanley Wealth Management, combines the capabilities of Foundation Source, one of the nation s leading private foundation management firms, with the robust capabilities of Morgan Stanley Wealth Management s Philanthropy Management, to offer family and corporate foundations a unique and powerful resource. SERVICES OFFERED Governance and Family Engagement Effective Philanthropy New Foundation Startup Existing Foundation Implementation Administration and Governance Online Research Online Granting Online Tracking Online Reporting Online Administration Add-on Application Private Client Advisors Compliance Transaction Processing Tax Preparation and Filing Advanced Grantmaking Services Advances Compliance and Tax Services Private Foundation Website SPRING 2015 RALBY GELBER GROUP AT MORGAN STANLEY P5

6 CAUSES CLOSE TO OUR HEART The Ralby Gelber Group s Direct Impact Accelerate Brain Cancer Cure (ABC 2 ) After my mother Lesley was diagnosed with a cancerous brain tumor in 2011, I immediately became involved with the charity that helped us through the trying steps of her battle. For the past 4 years I have worked with Accelerate Brain Cancer Cure (ABC 2 ), an organization founded by the Case family. Each year my family and I participate in their Florida Brain Cancer 5k. To date, our team, WALKING FOR THE WARLORD, in memory of my mom, has raised nearly $50,000 to benefit cutting-edge brain cancer research to help end this terrible disease. - Randi Meckler Berg ABC2 is a 501(c)3 non-profit organization that partners with leading entrepreneurs, scientists and researchers to find a cure for brain tumors and brain cancer. Breast Cancer Research I was first introduced to breast cancer research in high school, during my mother s second stint with the terrible disease. She became involved with various support groups, as well as a grass roots organization to raise awareness and public funding for breast cancer research, later named the Florida Breast Cancer Foundation. Since then, I ve been involved with that foundation and after her death, I also started supporting the Susan G. Komen organization. Every year, my friend Daniel Harwin, who also lost his mother to a lengthy battle with cancer, and I raise money through the Susan G. Komen Race for the Cure. Our goal is to do whatever we can to help save lives and end breast cancer. - Gregg Gelber JCC Maccabi Games I was always a part of the JCC Maccabi Games through my kids participation. For all the years that they got to enjoy the benefits of the games, I got to be a part of them and give back when the games came home to us in Michael Ralby JCC Maccabi Games is an Olympic style event held annually for Jewish teens that promotes health, physical fitness, and wellbeing. It is designed to provide Jewish youth with a supportive environment that fosters mutual respect, sportsmanship, democracy and peace. It instills an appreciation of Jewish values within Jewish youth, enriches their Jewish identity and encourages their identification with the state of Israel. SPRING 2015 RALBY GELBER GROUP AT MORGAN STANLEY P6

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8 Morgan Stanley and its affiliates (the Firm ) do not currently offer the services provided by this Service Provider(s). The Service Provider(s) is not an affiliate of the Firm. Any review of the Service Provider(s) performed by the Firm was based on information from sources that we believe are reliable but we cannot guarantee its accuracy or completeness. This referral should in no way be considered to be a solicitation by the Firm for business on behalf of the Service Provider(s). The Firm makes no representations regarding the suitability or otherwise of the products or services provided by the Service Provider(s). There may be additional service providers for comparative purposes. If you choose to contact the Service Provider(s), do thorough due diligence, and make your own independent decision. The Firm will not receive a referral fee for referring you to the Service Provider(s). The Firm is a diversified financial services company with millions of individual clients and corporations, institutions and governmental clients in several countries around the world. The Firm routinely enters into a variety of business relationships for which either the Firm receives compensation or pays for services, and such business relationships may include the named Service Provider(s), its employees or agents, or companies affiliated with the Service Provider(s). Morgan Stanley GIFT, Inc. is an organization described in Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, and Morgan Stanley Global Impact Funding Trust is a donor-advised fund. Various divisions of Morgan Stanley Smith Barney, LLC provide investment management services to Morgan Stanley GIFT. Morgan Stanley Smith Barney LLC, its affiliates, Financial Advisors and Private Wealth Advisors do not provide tax or legal advice. This material was not intended or written to be used, and it cannot be used, for the purpose of avoiding tax penalties that may be imposed on the taxpayer. Clients should consult their tax advisor for matters involving taxation and tax planning and their attorney for matters involving trust and estate planning and other legal matters Morgan Stanley Smith Barney LLC. Member SIPC. This material does not provide individually tailored investment advice. It has been prepared without regard to the individual financial circumstances and objectives of persons who receive it. The strategies and or investments discussed in this material may not be suitable for all investors. Morgan Stanley Smith Barney LLC recommends that investors independently evaluate particular investments and strategies, and encourages investors to seek the advice of a Financial Advisor. The appropriateness of a particular investment or strategy will depend on an investors individual circumstances and objectives Morgan Stanley Smith Barney LLC. Member SIPC. CRC /15 SPRING 2015 RALBY GELBER GROUP AT MORGAN STANLEY