LCEF - Business Investments - Next Generation Note Business

With LCEF’s unique ministry-through-investment program, investors know they are helping us offer loans for new construction, facility expansion, debt refinancing, and much more to today’s LCMS ministries. Below, you will discover how we are continuing to ensure funds for tomorrow.

Introducing the Next Generation Note—Uniting invested and contributed dollars
Your Investment Benefit	Your Ministry Benefit	LCEF’s Future
With your investment commitment and gift participation in the Next Generation Note, you will earn an additional 1.5% interest rate for the initial term of the note. Investment features include: Five-year fixed-rate term note $5000 minimum purchase price; 10% minimum gift Interest distributed or compounded quarterly Plus, based on a 25% tax rate and full deductibility of the eligible deductible portion, the tax benefit of the gift adds approximately 0.14% to the total annual return.	Participating in the Next Generation Note will earn you a higher interest rate on your investment, and the satisfaction of connection with ministries—today and tomorrow!	The Next Generation Note unites both invested and contributed dollars to strengthen LCEF’s capability to offer future loans and services to LCMS ministries. You are a key partner in making a difference in the Church and for the next generation. To learn more about the Next Generation Note, read the brochure or call LCEF today.

In conjunction with the purchase of the Next Generation Note, you have made a contribution to the LCEF. A portion of this contribution is non-deductible and considered a premium on the purchase of the note since you are receiving a benefit in return for the contribution (i.e., a 1.5% higher interest rate on the balance of the note). The APY on the principal amount of the Next Generation Note is 4.965% for this month. If the non-deductible portion of the contribution (premium) is deducted from the interest you receive on the note, the yield-to-maturity is reduced to 3.030% for this month.

Information on this Web page is of general nature and is not intended to be legal, accounting, or tax advice. Neither the Lutheran Church Extension Fund nor its representatives give legal, accounting, or tax advice. We suggest you consult with your attorney and/or tax advisor as to the applicability of this information to your own situation.

Next Generation Note Forms		Next Generation Note Brochures
Next Generation Note Business Investment Application Search our literature rack for additional forms.		Next Generation Note Brochure Next Generation Note Flier Search our literature rack for additional brochures.