August 4, 2000

Young Donor Establishes Fund for Stanford Athletes

Ryan Waters, a 1995 graduate of Stanford University, plans more for the long term than many of his peers do. Now that tendency is paying off for both him and his alma mater.

Mr. Waters, 27, has created a charitable remainder trust that benefits the university. The idea arose about three years ago, during a meeting with his accountants and planners about organizing his finances. One of them asked a routine question: Do you have any charitable intent?

The

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