Deduction Calculator

Deduction calculators are available for remainder annuity trusts, remainder unitrusts, and lead trusts. These calculators 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.

• Unitrust
  Unitrust
  Each year the trust pays a fixed percent (no less than 5%) of the value of its assets to one or two recipients for life. Upon termination, the trust benefits one or more charities.
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• Unitrust for Term of 1 – 20 Years
  Unitrust for Term of 1 – 20 Years
  Each year during a term of one to twenty years, the trust pays a fixed percent (no less than 5%) of the value of its assets. The payments may be made to one recipient or among two or more of them. Upon termination, the trust benefits one or more charities.
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• Annuity Trust
  Annuity Trust
  An annuity trust pays a fixed amount equal to five percent or more of the initial corpus for one or two lives. Upon termination, the trust benefits one or more charities.
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• Annuity Trust for Term of 1 – 20 Years
  Annuity Trust for Term of 1 – 20 Years
  An annuity trust may pay a fixed amount of five percent or more of the initial corpus for a term of one to twenty years. The annuity may be divided among two or more of them. Upon termination, the trust benefits one or more charities.
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• Lead Annuity Trust for Term of 1 – 35 Years
  Lead Annuity Trust for Term of 1 – 35 Years
  This lead annuity trust pays a fixed amount each year to a qualified charity for one to thirty-five years, with the remainder distributed to family or a family trust.
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• Lead Unitrust for Term of 1 – 35 Years
  Lead Unitrust for Term of 1 – 35 Years
  This trust pays a fixed amount each year to one or more qualified charities for one to thirty-five years, with the remainder distributed to a family or a family trust.
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