It Would Not Make Economic Sense for a University to Accept

It would not make economic sense for a university to accept a split-interest agreement in which a fixed annuity is payable to the donor if:

A) The donor has attached conditions to the gift.
B) The university has no immediate need for the assets.
C) The sum of future annuity payments plus interest thereon exceeds the fair market value of the assets.
D) The present value of the future annuity payments and other liabilities exceed the fair market value of the assets.