Deduction calculations are available for gift annuities, remainder unitrusts, remainder annuity trusts and lead trusts. These calculations are provided solely for educational purposes and are not professional tax or legal advice. Individuals should consult a qualified professional advisor about their specific situation.
An annuity trust
may pay a fixed amount of five percent or more of initial corpus for a term of one to
twenty years; The annuity may be divided among two or more recipients.
This lead annuity
trust pays a fixed amount each year to a qualified charity for from one to thirty-five
years, with remainder to family or family trust.
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