There are calculators on this site for
certain trusts commonly found in the United States:
THESE CALCULATORS ARE FOR ILLUSTRATION ONLY NO LEGAL OR TAX DECISIONS
SHOULD BE MADE BASED ON THESE CALCULATORS
These calculators are:
1. A Grantor Retained Annuity Trust (GRAT) calculator
This calculates:
Annuity Factor
Annuity Value
Gift Value
Remainder Value for a GRAT
(where available the §7520 rate is provided) |
2. A Qualified Personal Residence Trust (QPRT) calculator
This calculates:
Remainder Factor
Remainder Value
Mortality Factor for current age
Mortality Factor for age at end of QPRT
Probability of surviving QPRT
Value of gift based of survivial probablity
Gift Tax Payable
(where available the §7520 rate is provided)
Mortality Tables 90CM and 2000CM have been loaded and are used as follows: pre May 1, 2009 uses
90CM from May 1, 2009 uses 2000CM. |
3. A Charitable Lead Unitrust (CLUT) calculator
This calculates:
Unitrust Payout Rate Adjustment Factor
Adjusted Payout Rate
Interpolation Adjustment for the Table S Remainder Factor
Interpolated Table S Remainder Factor
Remainder Interest Amount
Table S for
Mortality Tables 90CM and 2000CM have been loaded and the relevant table shoud be selected
(2000CM is selected by default). |
|
A table of Section7520 rates used
by calculatoes on this site is available here.