Deduction calculations are available for gift annuities, 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.
The tax-exempt unitrust pays five percent or more each year to the recipients for one or two more lives.
Remainder Unitrust for Term of 1-20 Years
A unitrust may pay five percent or more each year for a term of one to twenty years. The income may be divided among two or more recipients.
Remainder Annuity Trust
An annuity trust pays a fixed amount equal to give percent or more of the initial corpus of 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