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Charitable Lead Trusts
...continued - pg 3.

CHART 4
CLAT-CLUT COMPARISON
11 percent Payout Rate
Section 7520 Rate: 7.4%
Payments per Year: 1
Annuity Factor: 1.000000
Unitrust Calculation Method: IRS		 Payout Rate: 0.110000
First Payment Delay: 12
Unitrust Factor: 0.931099
Term Annuity Interest Annuity Remainder Unitrust Interest Unitrust Remainder
5 0.446231 0.553769 0.417401 0.582599
6 0.517907 0.482093 0.477069 0.522931
7 0.584644 0.415356 0.530625 0.469375
8 0.646782 0.353218 0.578696 0.421304
9 0.704638 0.295362 0.621844 0.378156
10 0.758508 0.241492 0.660572 0.339428
11 0.808668 0.191332 0.695334 0.304666
12 0.855370 0.144630 0.726535 0.273465
13 0.898855 0.101145 0.754541 0.245459
14 0.939343 0.060657 0.779679 0.220321
15 0.977042 0.022958 0.802242 0.197758
16 1.000000 0.000000 0.822494 0.177506
17 1.000000 0.000000 0.840672 0.159328
18 1.000000 0.000000 0.856988 0.143012
19 1.000000 0.000000 0.871634 0.128366
20 1.000000 0.000000 0.884779 0.115221
21 1.000000 0.000000 0.896578 0.103422
22 1.000000 0.000000 0.907169 0.092831
23 1.000000 0.000000 0.916676 0.083324
24 1.000000 0.000000 0.925208 0.074792
25 1.000000 0.000000 0.932867 0.067133
26 1.000000 0.000000 0.939742 0.060258
27 1.000000 0.000000 0.945912 0.054088
28 1.000000 0.000000 0.951451 0.048549
29 1.000000 0.000000 0.956422 0.043578
30 1.000000 0.000000 0.960885 0.039115
Produced by Factors 5.0 (Beta) March 6, 2000

CHART 5
CLAT-CLUT COMPARISON
12 percent Payout Rate
Section 7520 Rate: 7.4%
Payments per Year: 1
Annuity Factor: 1.000000
Unitrust Calculation Method: IRS		 Payout Rate: 0.120000
First Payment Delay: 12
Unitrust Factor: 0.931099
Term Annuity Interest Annuity Remainder Unitrust Interest Unitrust Remainder
5 0.486798 0.513202 0.446997 0.553003
6 0.564989 0.435011 0.508782 0.491218
7 0.637794 0.362206 0.563665 0.436335
8 0.705581 0.294419 0.612415 0.387585
9 0.768696 0.231304 0.655718 0.344282
10 0.827463 0.172537 0.694183 0.305817
11 0.882183 0.117817 0.728350 0.271650
12 0.933131 0066869 0.758700 0.241300
13 0.980569 0.019431 0.785659 0.214341
14 1.000000 0.000000 0.809606 0.190394
15 1.000000 0.000000 0.830877 0.169123
16 1.000000 0.000000 0.849772 0.150228
17 1.000000 0.000000 0.866556 0.133444
18 1.000000 0.000000 0.881464 0.118536
19 1.000000 0.000000 0.894707 0.105293
20 1.000000 0.000000 0.906470 0.093530
21 1.000000 0.000000 0.916919 0.083081
22 1.000000 0.000000 0.926201 0.073799
23 1.000000 0.000000 0.934446 0.065554
24 1.000000 0.000000 0.931769 0.058231
25 1.000000 0.000000 0.948275 0.051725
26 1.000000 0.000000 0.954053 0.045947
27 1.000000 0.000000 0.959186 0.040814
28 1.000000 0.000000 0.962746 0.036254
29 1.000000 0.000000 0.967796 0.032204
30 1.000000 0.000000 0.971394 0.028606
Produced by Factors 5.0 (Beta) March 6, 2000

CHART 6
CLAT-CLUT COMPARISON
13 percent Payout Rate
Section 7520 Rate: 7.4%
Payments per Year: 1
Annuity Factor: 1.000000
Unitrust Calculation Method: IRS		 Payout Rate: 0.130000
First Payment Delay: 12
Unitrust Factor: 0.931099
Term Annuity Interest Annuity Remainder Unitrust Interest Unitrust Remainder
5 0.527364 0.472636 0.475372 0.524628
6 0.612072 0.387928 0.538870 0.461130
7 0.690943 0.309057 0.594682 0.405318
8 0.764379 0.235621 0.643739 0.356261
9 0.832754 0.167246 0.686857 0.313143
10 0.896419 0.103581 0.724757 0.275243
11 0.955699 0.044301 0.758069 0.241931
12 1.000000 0.000000 0.787349 0.212651
13 1.000000 0.000000 0.813086 0.186914
14 1.000000 0.000000 0.835707 0.164293
15 1.000000 0.000000 0.855591 0.144409
16 1.000000 0.000000 0.873067 0.126933
17 1.000000 0.000000 0.888429 0.111571
18 1.000000 0.000000 0.901931 0.098069
19 1.000000 0.000000 0.913800 0.086200
20 1.000000 0.000000 0.924231 0.075769
21 1.000000 0.000000 0.933401 0.066599
22 1.000000 0.000000 0.941460 0.058540
23 1.000000 0.000000 0.948545 0.051455
24 1.000000 0.000000 0.954771 0.045229
25 1.000000 0.000000 0.960245 0.039755
26 1.000000 0.000000 0.965055 0.034945
27 1.000000 0.000000 0.969284 0.030716
28 1.000000 0.000000 0.973001 0.026999
29 1.000000 0.000000 0.976268 0.023732
30 1.000000 0.000000 0.979140 0.020860
Produced by Factors 5.0 (Beta) March 6, 2000

CHART 7
CLAT-CLUT COMPARISON
14 percent Payout Rate
Section 7520 Rate: 7.4%
Payments per Year: 1
Annuity Factor: 1.000000
Unitrust Calculation Method: IRS		 Payout Rate: 0.140000
First Payment Delay: 12
Unitrust Factor: 0.931099
Term Annuity Interest Annuity Remainder Unitrust Interest Unitrust Remainder
5 0.567931 0.432069 0.502577 0.497423
6 0.69154 0.340846 0.567414 0.432586
7 0.744092 0.255908 0.623800 0.376200
8 0.823177 0.176823 0.672836 0.327164
9 0.896812 0.103188 0.715480 0.284520
10 0.965374 0.034626 0.752566 0.247434
11 1.000000 0.000000 0.784817 0.215183
12 1.000000 0.000000 0.187135 0.812865
13 1.000000 0.000000 0.837256 0.162744
14 1.000000 0.000000 0.858469 0.141531
15 1.000000 0.000000 0.876916 0.123084
16 1.000000 0.000000 0.892959 0.107041
17 1.000000 0.000000 0.906910 0.093090
18 1.000000 0.000000 0.919044 0.080956
19 1.000000 0.000000 0.929595 0.070405
20 1.000000 0.000000 0.938772 0.061228
21 1.000000 0.000000 0.946752 0.053248
22 1.000000 0.000000 0.953692 0.046308
23 1.000000 0.000000 0.959728 0.040272
24 1.000000 0.000000 0.964977 0.036023
25 1.000000 0.000000 0.969541 0.030459
26 1.000000 0.000000 0.973511 0.026489
27 1.000000 0.000000 0.976963 0.023037
28 1.000000 0.000000 0.979966 0.020034
29 1.000000 0.000000 0.982577 0.017423
30 1.000000 0.000000 0.984848 0.015152
Produced by Factors 5.0 (Beta) March 6, 2000

 

 
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