Charitable Remainder Unitrust (CRUT 754 Election) 0% Capital Gains Real Estate Exit Shield Calculator 2026

Model 0% federal and state capital gains tax elimination on appreciated commercial real estate and business exits using a Charitable Remainder Unitrust with up to 8% annual unitrust payout distributions.

Underwriting Assumptions

Appreciated Commercial Real Estate Gain ($)

Combined Fed + State + NIIT Tax Rate (%)

Annual Unitrust Payout Rate (%)

Unitrust Term Horizon (Years)

Projected Economics

Immediate Upfront Capital Gains Tax Slashed

Year 1 Annual Unitrust Income Distribution

Estimated Lifetime Payouts to Grantor