Deduction calculations are available for remainder unitrusts, remainder annuity trusts and lead trusts. These calculations are provided solely for educational purposes and are not professional tax or legal advice. Individuals should consult a qualified professional advisor about their specific situation.


 


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      Remainder Unitrust
  • The tax-exempt unitrust pays five percent or more each year to the recipients for one or two lives.
      Remainder Unitrust for Term of 1-20 Years
  • A unitrust may pay five percent or more each year for a term of years; The income may be divided among two or more recipients.
      Remainder Annuity Trust
  • An annuity trust pays a fixed amount equal to five percent or more of the initial corpus for one or two lives.
      Remainder Annuity Trust for Term of 1-20 Years
  • An annuity trust may pay a fixed amount of five percent or more of initial corpus for a term of one to twenty years; The annuity may be divided among two or more recipients.
      Lead Unitrust for Term of 1-35 Years
  • This lead unitrust may pay any percentage amount to qualified charities for one to thirty-five years, with remainder to family or family trust.
      Lead Annuity Trust for Term of 1-35 Years
  • This lead annuity trust pays a fixed amount each year to a qualified charity for from one to thirty-five years, with remainder to family or family trust.
      Charitable Gift Annuity
  • The Charitable Gift Annuity makes fixed payments for one or two lives. Part of the payout may be tax free.
      Deferred Gift Annuity
  • The Deferred Gift Annuity makes fixed payments for one or two lives. Part of the payout may be tax free.
 
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