Net Income Makeup Charitable Remainder Unitrust

Values a term-certain NIMCRUT where noncharitable beneficiaries receive the lesser of fiduciary income and the unitrust amount, with makeup for prior shortfalls.

NIMCRUT 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 NIMCRUT make-up calculation.

Section 7520 Rate

Section 7520 rate

NIMCRUT Review

Beginning and ending trust value by projection year.

Ready for NIMCRUT modeling

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