Indeed, some of the greatest opportunities to arrange for your charitable contributions may occur at the same time you are making other major business, personal, and financial decisions, e.g., when you write or revise a will; sell a business or other major asset; plan for retirement; and/or receive an unexpected financial windfall. Planned giving instruments can be simple, or sophisticated enough to provide for a complex array of commitments to families, friends, businesses, and charitable institutions. Planned giving affords individuals of all income levels the opportunity to give something back to the community, as even a small percentage of any estate can be bequeathed to charity.