Interactive tool
CRT Calculator
An educational CRUT/CRAT cash-flow model using a §7520 reference rate of 5.00% (May 2026). It won't tell you whether a trust works, and it doesn't calculate tax savings.
CRUT: payout is a fixed % of annual trust FMV (variable income).
Illustrative remainder (not a test)
Modeled present value of the charitable remainder is 46.0% of contribution ($459,877). Your attorney, rather than this tool, confirms whether a proposed trust meets IRS remainder rules.
Year 1 income (model)
$50,000
Cumulative income (model)
$1,100,950
PV remainder (model)
$459,877
Final trust value (model)
$1,220,190
Sell the asset (illustrative)
- Gross proceeds$1,000,000
- Modeled cap-gains tax on a sale$160,000
- Net after that tax$840,000
- Illustrative yr1 income at 6%$50,400
Contribute to a CRT (illustrative)
- Amount transferred (FMV)$1,000,000
- Year 1 CRT income (model)$50,000
- PV remainder (model)$459,877
- Final trust value (model)$1,220,190
Trust value & cumulative income
Educational model only. Actual CRT documents require actuarial calculation using IRS life-expectancy tables and the §7520 rate on the funding date. This tool does not pass or fail a remainder test and does not produce tax-savings totals.
Please work with your estate attorney and CPA. If you're an advisor, don't present these results in a client meeting as a final answer.
Considering a CRT?
We're glad to work with your attorneys. This calculator doesn't open a trust or replace legal advice.