Net Income Charitable Remainder Unitrust

Values a term-certain NICRUT where noncharitable beneficiaries receive the lesser of fiduciary income and the stated unitrust amount.

NICRUT 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 for the NICRUT net-income calculation.

Section 7520 Rate

Section 7520 rate

Beginning and ending trust value by projection year.

Ready for NICRUT modeling

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