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Sunday, September 5, 2010
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GiftLaw Calculator |
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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- The tax-exempt unitrust pays five percent or more each year to the recipients for one or two lives.
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- 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.
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- This lead unitrust
may pay any percentage amount to qualified charities for one to thirty-five years, with
remainder to family or family trust.
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