University of Jamestown
Future Students
Current Students
Alumni & Friends
Faculty & Staff
Community
Academics
Admission
Athletics
Student Life
Religious Life
The Arts
Home
You are at:
Planned Giving
>
For Advisors
>
Deduction Calculator
> Lead AT
Giving
Planned Giving
Planned Giving Home
Gift Options
Learn About Wills
Planned Gifts Calculator
Bequest Language
North Dakota Tax Credit
News
For Advisors
Wills Planner
Contact Us
OUR MISSION
PLAN YOUR WILL
WILLS GUIDE
E-NEWSLETTER
You are at:
Planned Giving
>
For Advisors
>
Deduction Calculator
> Lead AT
Lead Annuity Trust for Term of 1-35 Years
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.
Beneficiary
Enter the name of the Beneficiary. You may use such titles as "Mr.", "Mrs.", "Dr.", "Rev.", "Jr.", etc.
Term of Years
Years
Enter the term of years the trust will last, i.e., distribute income to the named beneficiary(ies). The term cannot exceed 35 years.
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.
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.
Run Calculation
Clear All Fields