Tax Facts

Term Certain Unitrust Remainder Factors (4.0% to 7.4%)

ADJUSTED PAYOUT RATE

YEARS

4.0%

4.2%

4.4%

4.6%

4.8%

5.0%

5.2%

5.4%

5.6%

1

.960000

.958000

.956000

.954000

.952000

.950000

.948000

.946000

.944000

2

.921600

.917764

.913936

.910116

.906304

.902500

.898704

.894916

.891136

3

.884736

.879218

.873723

.868251

.862801

.857375

.851971

.846591

.841232

4

.849347

.842291

.835279

.828311

.821387

.814506

.807669

.800875

.794123

5

.815373

.806915

.798527

.790209

.781960

.773781

.765670

.757627

.749652

6

.782758

.773024

.763392

.753859

.744426

.735092

.725855

.716716

.707672

7

.751447

.740557

.729802

.719182

.708694

.698337

.688111

.678013

.668042

8

.721390

.709454

.697691

.686099

.674677

.663420

.652329

.641400

.630632

9

.692534

.679657

.666993

.654539

.642292

.630249

.618408

.606765

.595317

10

.664833

.651111

.637645

.624430

.611462

.598737

.586251

.573999

.561979

11

.638239

.623764

.609589

.595706

.582112

.568800

.555766

.543003

.530508

12

.612710

.597566

.582767

.568304

.554170

.540360

.526866

.513681

.500800

13

.588201

.572469

.557125

.542162

.527570

.513342

.499469

.485942

.472755

14

.564673

.548425

.532611

.517222

.502247

.487675

.473496

.459701

.446280

15

.542086

.525391

.509177

.493430

.478139

.463291

.448875

.434878

.421289

16

.520403

.503325

.486773

.470732

.455188

.440127

.425533

.411394

.397697

17

.499587

.482185

.465355

.449079

.433339

.418120

.403405

.389179

.375426

18

.479603

.461933

.444879

.428421

.412539

.397214

.382428

.368163

.354402

19

.460419

.442532

.425304

.408714

.392737

.377354

.362542

.348282

.334555

20

.442002

.423946

.406591

.389913

.373886

.358486

.343690

.329475

.315820

ADJUSTED PAYOUT RATE

YEARS

5.8%

6.0%

6.2%

6.4%

6.6%

6.8%

7.0%

7.2%

7.4%

1

.942000

.940000

.938000

.936000

.934000

.932000

.930000

.928000

.926000

2

.887364

.883600

.879844

.876096

.872356

.868624

.864900

.861184

.857476

3

.835897

.830584

.825294

.820026

.814781

.809558

.804357

.799179

.794023

4

.787415

.780749

.774125

.767544

.761005

.754508

.748052

.741638

.735265

5

.741745

.733904

.726130

.718421

.710779

.703201

.695688

.688240

.680855

6

.698724

.689870

.681110

.672442

.663867

.655383

.646990

.638687

.630472

7

.658198

.648478

.638881

.629406

.620052

.610817

.601701

.592701

.583817

8

.620022

.609569

.599270

.589124

.579129

.569282

.559582

.550027

.540615

9

.584061

.572995

.562115

.551420

.540906

.530571

.520411

.510425

.500609

10

.550185

.538615

.527264

.516129

.505206

.494492

.483982

.473674

.463564

11

.518275

.506298

.494574

.483097

.471863

.460866

.450104

.439570

.429260

12

.488215

.475920

.463910

.452179

.440720

.429527

.418596

.407921

.397495

13

.459898

.447365

.435148

.423239

.411632

.400320

.389295

.378550

.368081

14

.433224

.420523

.408169

.396152

.384465

.373098

.362044

.351295

.340843

15

.408097

.395292

.382862

.370798

.359090

.347727

.336701

.326002

.315620

16

.384427

.371574

.359125

.347067

.335390

.324082

.313132

.302529

.292264

17

.362131

.349280

.336859

.324855

.313254

.302044

.291213

.280747

.270637

18

.341127

.328323

.315974

.304064

.292579

.281505

.270828

.260534

.250610

19

.321342

.308624

.296383

.284604

.273269

.262363

.251870

.241775

.232065

20

.302704

.290106

.278008

.266389

.255233

.244522

.234239

.224367

.214892

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