Charitable Lead Unitrust

Values a term-certain CLUT where the charitable lead interest receives a fixed percentage of annually revalued trust assets.

CLUT Setup

Transfer

Contribution amount

Valuation date

Term

years

Payout and Growth

Unitrust payout rate

Projection return

The unitrust amount is recalculated each year from the projected trust value, while the Section 7520 tax valuation is resolved from the valuation date or manual rate.

Section 7520 Rate

Section 7520 rate

CLUT Review

Beginning and ending trust value by projection year.

Ready for CLUT modeling

Calculate once to populate the charitable value, noncharitable remainder, and annual unitrust schedule.