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IRA Charitable Rollover
Charitable Gift Annuity
Request CPP Bequest Form
Donor Advised Fund
IRA Rollover to CGA
You are at:
Planned Giving
>
For Advisors
>
Deduction Calculator
> AT
Remainder Annuity Trust
Trust Type
One Life
Two Lives
Click the appropriate button for a One-Life or Two-Life presentation. Selecting One Life will cause the Second Person and the associated name and age fields to be hidden from view for that run.
Gift Date
*
Enter the date of the gift. Example: Mo/Day/Yr, 7/14/2000. If you enter an invalid date, such as a letter or blank, the system will default to the current date.
Rate of the Month
Month 1
Month 2
Month 3
The current Rate of the Month (AFR) will display in the drop down box. Choose one of the three rates offered.
Donor
*
Enter the name of the Donor. You may use such titles as "Mr.", "Mrs.", "Dr.", "Rev.", "Jr.", etc.
First Person
*
Enter the name of the person. You may use such titles as "Mr.", "Mrs.", "Dr.", "Rev.", "Jr.", "Sr.", etc. For the remainder unitrust the first person is the first income recipient or beneficiary of the agreement.
First Age
*
You may enter the age of the person instead of the birth date. However, if the birth date is known, click on the calendar icon and choose your birth date. Since ages are to be rounded up if the gift date is within 6 months of the next birth date, entering the birth date is the most accurate method.
Second Person
*
Second Age
*
Trust Amount $
*
Enter the amount of cash or the fair market value (FMV) of the asset(s) used to fund the CGA. For assets such as real estate, closely-held stock and other hard to value assets, the FMV would be the appraised value of the property on the date of the gift.
Trust Payout %
*
Enter the percent income payout to the donor. You must select a trust percent payout of 5% or more.
Payment Frequency
Monthly
Quarterly
Semiannual
Annual
Select either monthly, quarterly, semiannual, or annual income payments to the beneficiary(ies) of the income. The choice of payment frequency does affect the amount of the charitable deduction as the more frequent the payment (i.e. monthly as opposed to annually), the smaller the donor's tax deduction.
* Required Fields
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