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Unitrust Remainder Version 3B

ACTUARIAL VALUATIONS Unitrust Remainder Examples For One Life, Two Lives, and Terms Certain For Use in Income, Estate, and Gift Tax Purposes Version 3B Publication 1458 (Rev. 5-2009) Catalog Number 10719U Department of the Treasury Internal Revenue Service ACTUARIAL VALUATIONS Version 3B Unitrust Remainder and Life Estate Examples For One Life, Two Lives, and Terms Certain For Use in Income, Estate, and Gift Tax Purposes Department of the Treasury Internal Revenue Service Publication 1458 (5-2009) Catalog Number 10719U TABLE OF CONTENTS List of Associated Actuarial Tables ..3 Use of Examples and 4 Website Location of Actuarial 4 Synopsis of Previous Examples: 1. Adjusted Payout 7 2. Single Life Remainder 8 3. Two Life Last-to-Die Remainder 8 4. Trust for Term 10 5.

the remainder interest based on the trust’s stated payout rate of 5 percent. Using the method illustrated in Example 1 above, the adjusted payout rate is found to be 4.816 percent.

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