Charitable Remainder Unitrust (CRUT) Solver

Underwrite transferring zero-basis appreciated assets into an IRS Section 664 tax-exempt trust, selling assets with zero capital gains tax while generating lifetime annual income streams.

Appreciated Asset & Unitrust Payout

Fair Market Value of Contributed Asset ($ USD)

Original Cost Basis of Asset ($ USD - e.g. $50,000)

Annual Lifetime Unitrust Payout Rate (% - e.g. 7.5%)

Capital Gains Slashed & Annual Cash

Immediate Federal + State Capital Gains Tax Avoided

+$464,000 Capital Gain Tax Slashed

Year 1 Annual Unitrust Cash Distribution to Donor

+$112,500 / yr Annual Cash

Upfront Current-Year Income Tax Deduction Allowed

+$187,500 Upfront Tax Write-Off