IRC §664 · CRT / CRUT

Charitable Remainder Trust Planner

Fund a CRT with appreciated assets. Take an income deduction now. Keep lifetime income. Charity gets the residual.

Asset FMV contributed

Trust term (years, up to 20)

Annual payout rate (5 to 50 percent)

Discount rate (§7520 rate, percent)

CRT Projection

Estimated charitable deduction now

Annual income to grantor

Total lifetime income

Estimated residual to charity

CRTs must pass the 10 percent remainder test under §664(d)(1)(D). Payout 5 to 50 percent. CRAT pays a fixed dollar amount, CRUT recalculates each year on trust value.

Talk to a preparer about funding a CRT

Estimates based on §7520 rate inputs. Actual deduction requires actuarial calculation and qualified appraisal for non-publicly-traded assets. Educational tool, not legal advice. Call 689-331-5723 or email info@zerofusstaxes.com.