Flip Charitable Remainder Unitrust

Values a term-certain Flip-CRUT that starts with net-income unitrust payments and converts to a standard unitrust payout at the selected flip year.

Flip-CRUT Setup

Transfer

Contribution amount

Valuation date

Term

years

Payout and Growth

Unitrust payout rate

Projection return

Fiduciary Income

Income schedule

Income rate on initial value

The annual fiduciary-income assumption is sent to the Rust engine as a year-by-year accounting-income schedule until the flip year, when the model converts to the stated unitrust payout.

Flip Trigger

Flip year

year

Section 7520 Rate

Section 7520 rate

Flip-CRUT Review

Beginning and ending trust value by projection year.

Ready for Flip-CRUT modeling

Calculate once to populate the charitable remainder value, noncharitable unitrust value, and annual net-income payout schedule.