Charitable Remainder Trust Simulator
Real-time CRAT / CRUT modeling — payout stream, charitable deduction, LTCG bypass at funding, and the projected remainder to charity.
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Density
Open this panel to generate the explanation.
Open this panel to generate the explanation.
Inputs
Real-time outputs
Horizon (years)20.0
First-year payout$107,000
Total payouts (nominal)$2,511,111
Total payouts (PV)$1,524,091
Remainder PV (deduction basis)$716,972
Remainder % of FMV35.85%
AGI cap (30%)$300,000
Income-tax savings$111,000
Embedded gain at funding$1,600,000
LTCG avoided at funding$380,800
Projected remainder to charity$2,774,455
Net benefit vs. outright sale-$873,536
✓5%–50% payout band — § 664(d)
✓10% remainder test — § 664(d)(1)(D)/(d)(2)(D)
Warnings
• Deduction capped at 30% of AGI; $416,972 carries forward 5 yrs (§ 170(d)).
Audit-grade valuation — IRS Reg. § 1.664-4
Table 2010CM
Computed from first principles using the IRS mortality table (26 C.F.R. § 20.2031-7(d)(7)(ii), eff. 6/1/2023) and the supplied §7520 rate. No polynomial fit, no curve-fitting — every cell of the Reg. § 1.664-4 series is reproducible by hand from the embedded l(x) values. Suitable for inclusion in an audit workpaper.
Approximation (effective horizon)
Remainder factor35.85%
Remainder PV$716,972
Deduction after AGI cap (30%)$300,000
Income-tax savings$111,000
IRS Table U (auditable) · 20 cells summed
Remainder factor35.85%
Remainder PV$716,972
Deduction after AGI cap (30%)$300,000
Income-tax savings$111,000
Δ factor (IRS − approx)-0.00 pp
Δ deduction$0
✓10% remainder test (IRS Table U) — § 664(d)(2)(D)
Method: term_certain. The Reg. § 1.664-4(e)(3) frequency / timing adjustment is defaulted to 1.0 (annual end-of-year). Pass frequencyAdj to irsCrutRemainderFactor to model quarterly or short-first-year payments.
Audit-binder export:
Educational simulation only — not legal or tax advice. The default life-contingent valuation uses a polynomial fit calibrated to IRS Table U and may differ from official tables by ~3 percentage points. For audit-grade numbers use the IRS Reg. § 1.664-4 panel above, which is computed from the published 2010CM mortality table. Confirm with counsel and current § 7520 rates before relying on results.