ons. Pre.funding economic value . S16,000,000 Discount on DST . 10%. Discount on residual. 30%. Discount on assetscontributed . 1S%. Preferred . 79%, Ressclual. 20%, Managing . 1%, Ftxed annual payments. 75!,; Return on asses 8 fixed annual payment. Years of payout deferral . 4; 2011 Gift tax rate . 35%. 2