Non-Grantor Charitable Lead Annuity Trust

Values the economics of a term-certain non-grantor CLAT where the charitable lead interest receives a fixed annuity and the noncharitable remainder is disclosed separately.

Non-Grantor CLAT Setup

Transfer

Contribution amount

Valuation date

Term

years

Annuity Payout

Payout mode

The Rust engine solves the annual annuity that brings the noncharitable remainder value as close to zero as the Section 7520 model supports.

Projection return

Section 7520 Rate

Section 7520 rate

Tax Character

This page uses the CLAT economic valuation engine and discloses non-grantor status separately. Income-tax character and fiduciary accounting consequences are not concluded by the engine.

Non-Grantor CLAT Review

Beginning and ending trust value by projection year.

Ready for non-grantor CLAT modeling

Calculate once to populate the charitable annuity value, remainder value, and annual payout schedule.