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NEW! NumberCruncher 2013.01


NumberCruncher is Steve Leimberg's authoritative estate planning decision-maker and "electronic survival tool". It is the essential "instant answers" solution for estate, business, and financial planners. This intuitively easy-to-use tool requires practically no learning curve. New users will be astounded by how quickly NumberCruncher can be mastered, how many creative tasks it performs, and how amazingly fast you have your answers.

Natalie B. Choate, Esq, the author of LIFE AND DEATH PLANNING FOR RETIREMENT BENEFITS (www.ataxplan.com) says:

"I use NumberCruncher almost every day. In terms of ease of use, usefulness, practicality, lack of bugs, it is the best software for estate planners I have ever encountered." Natalie B. Choate, Esq.

ACTEC Notes: "NumberCruncher is very easy to use and quickly produces results as soon as the data is entered."

Attorney Bruce Steiner says:
"I use Number Cruncher, and highly recommend it. It will do the calculations for CRTs, CLATs, GRATs, QPRTs, and lots of other things. It will pay for itself the first time you use it and do in 30 seconds what would otherwise have taken you a few hours."
Web CPA: March 2008:
“NumberCruncher and Financial Analyzer are two more excellent examples of that adage that good things come in small packages. They are simple but effective Windows applications that should have strong appeal for accounting firms engaged in basic analysis and planning. These applications …provide an economical and easy-to-use method of handling the widest possible range of basic analytical tasks. They are highly representative of software developed by professionals for their peers in their simplicity, attention to task and precise results.”

Here are almost 100 calculations NumberCruncher/Toolkit will do for you and your clients:

NUMBER-CRUNCHER ESTATE PLANNING TOOLS & TECHNIQUES
Capitalization Capitalizes income (such as rents, dividends, or profits from a business) to estimate value of business or other asset.
Val. EPS Computes price-earnings ratio for publicly traded security to determine price-per-share for closely held business interest.
Book Value Determines value of corporation's common stock by subtracting both liabilities and the par value of preferred stock.
Goodwill Combines adjusted book value approach and capitalization of earnings.
Key EDP Computes value of key employee to a business.
Special Use Computes the special (current) use value of farm or business real property.
Ratios Computes 16 ratios commonly used in financial analysis. Including liquidity, leverage, performance, utilization and market ratios.
Inclusion Computes portion of GRATED or GRUED asset includible in the donor's estate if death occurs before trust term ends.
SCIN Computes payment for private annuity and then calculates tax free and ordinary income portions of each payment.
Priv Ann This screen computes the payment for a private annuity. It then calculates the tax-free capital gains, and ordinary income portions of each payment.
Factors Calculates annuity, life estate, and remainder factors. Term certain, shorter of term or life, and 1-3 life calculations are handled.
Gen Skip Provides simplified GSTT (Generation-Skipping Transfer Tax) calculation.
GSTT Determines total dollar amount or real cost needed to transfer a Target Amount through GST to a grandchild or other skip person.
QPRT Computes Grantor Retained Income Trusts (GRITs) and Qualified Personal Residence Trusts (QPRTs).
GRAT Computes value of the annuity interest retained by the grantor in a GRAT for the grantor's life, a specified term, or shorter of both.
GRUT Computes both the annuity interest retained by the grantor and the gift tax value of the remainder interest for a Grantor Retained Unitrust (GRUT).
IDIT Shows economic consequences of an installment sale of a property to an IDGT (Intentionally Defective Grantor Trust), structured to avoid any gift tax.
Dynasty Tr Illustrates the wealth transfer power of an interest-only installment sale to a dynasty trust.
Split Computes amounts payable when one party acquires a life income interest in and other acquires remainder interest.
CRAT Determines value of the annuity and value of the charitable remainder interest from a gift made to CRAT.
CRUT Determines donor's deduction for a contribution to a CRUT.
CLAT Determines value of deduction for a transfer to a CLAT.
CLUT Determines the value of deduction for transfer of cash to a CLAT
Exclusion Calculates maximum advantage of annual exclusion as estate tax savings device.
Section 6166 Tests estate's ability to meet Code Section 6166 requirements for four-year deferral and 10 year payout of federal estate tax.
Section 2057 Calculation tests ability to elect special estate tax treatment for qualified family owned business interests if the interests
Redemption Computes number of shares a corporation must redeem to be considered substantially disproportionate
Section 303 Tests to see if a shareholder is entitled to the protection of Code Section 303
Install Computes interest and principal payments required in an installment sale.
Group Term Computes amount an employee must add to income as the result of certain life insurance coverage provided by an employer.
Estate Tax Calculates gift or estate tax
Project Calculates the projected impact of federal estate taxes on estates subject to future taxation due to the combined effects of capital growth and inflation.
By-pass Calculates the estate tax savings possible when the unified credits of both the husband and wife are used to reduce the estate tax
Marital Ded Computes optimum marital deduction.
P.S. 58 Computes includible income as result of life insurance coverage provided by employer under qualified retirement plan, or split dollar
Net Gift Calculates both the tax on net gift and the tax savings possible.
Individual Projects income tax payable
Corporate Projects income tax payable by personal service corporations and trusts and estates.
Lump Sum Computes the tax due, the amount remaining, and the effective tax rate on a lump sum distribution from qualified pension or profit sharing plan.
Confiscate Illustrates the potential impact of three taxes on a distribution from a retirement plan to a grandchild
Pre-59 2 Calculates two of the three allowable methods for computing the substantially equal payments needed to avoid the 10% early distribution penalty.
Cash Need Determines cash requirements for a person upon the death of spouse.
Receipts Computes present value of a regular series of payments to be received annually in the future, given a stated interest rate.
Discount Computes the value today of a given amount of money to be received at some point in the future.
Deferred Calculates future value of deferring current compensation.
Future Calculates future value of regular deposits to a bank account, mutual fund, insurance annuity or any other investment vehicle.
Compound Computes value a lump sum will grow to if compounded at a specified interest rate.
Deposit Illustrates the power of compound interest by showing how money grows at various interest rates.
Life Exp Calculates single and joint life expectancy statistics and probabilities.
Chances Determines the probability that at least one person in a group of up to ten persons will die before reaching a given age or date
Financial Planning Tools and Techniques
Stock Computes four key numbers used in evaluating common stock investments
Bonds Computes five key figures that are useful in analyzing bond investments
Return Computes the compound annual rate of return on an investment
Analyzer Tracks the life of an investment over 45 years.
HER Compares two investments with respect to gain or loss, total return and holding period return
Present Value Computes the present value of annual cash flows from an investment and the cumulative present value
ICR Computes the cumulative cash flow (positive or negative) of an investment year-by-year
Erosion Computes the reduction in purchasing power over time of a given amount of capital
Fundlife Computes the length of time money or other assets will last given a specified rate of withdrawal
Assets Computes the effect of a specified rate of inflation on capital where a constant inflation-adjusted income is desired.
Income Computes the effect of a specified rate of inflation on capital where a constant inflation-adjusted income is desired. Tax Sensitive.
College Computes inflation-adjusted cost of college education, future value of savings already committed, and additional funding required
Annuity Computes the lump sum needed at the beginning of a period of time to provide a client with payments that increase by a given percentage each year
Contribute Computes the annual year-end value of an investment if the amount of each annual contribution is increased by a stated percentage.
After-Tax Computes the interest expense on an interment, the taxable income, the tax due, the after tax cash return, the rate of return on the total amount and the rate of return on equity.
Amortize Computes year-by-year the remaining principal, annual principal payment, annual portion of the payment attributable to interest, total amount of principal paid during the life of the loan
Breakeven Computes monthly pretax savings possible through refinancing, monthly savings, number of months required to pay off the costs of refinancing.
Compare Computes the monthly payment required to pay off a mortgage over a given period of time and at a given rate of return
Double Computes the effect of increasing each monthly mortgage payment by the amount of principal owed that month.
Loan Rate Computes break-even interest rate, after-tax costs of borrowing, percentage tax savings
Mortgage Computes the payment necessary to pay off a mortgage over a period of time at a given rate.
Life ROR Computes the rate of return realized from a life insurance policy on a year-by-year basis.
Net Cost Computes the net coverage, net coverage per thousand dollars of face amount, the opportunity cost and the real cost of coverage.
Net Clear Computes the net clear death benefit from a life insurance policy and the net proceeds payable each year.
Insure Computes the surplus or deficit in a family's financial security following the death of a breadwinner.
Group Computes the cost per month per thousand of group term insurance under the IRS tax tables, total annual cost, total cumulative cost and the after-tax cost.
Buyout Performs an analysis of funds needed to buy out a business
Interrupt Computes the amount of business interruption insurance needed.
Net Worth Current and Projected balance sheet, lists current assets, liabilities and net worth
Portfolio Lists stocks, bonds or other financial assets by shares or amount purchase price, current price, dividend, annual income, computes yield as a percentage of the total portfolio.
Social Sec Computes the taxable social security benefits under OBRA 93.
Withdraw Computes the amount of income that can be withdrawn regularly from a fund given a specified interest rate.
Compound Computes the value .a lump sum will grow to by a target year
Future Prepares a year-by-year schedule of the value of an investment fund
Summary Calculates and summarizes the resources needed to accomplish major financial objectives
Accumulate Computes for any financial goal the single payment (lump sum) immediately necessary or the annual contribution required
Educate Computes for up to 4 children the annual cost of education, the total cost per child, the total cost for all children, the present value of the future costs.
Retire Computes the inflation adjusted monthly income necessary to meet specified retirement needs, the total income available the surplus or deficit.
Security Computes present value of social security benefits for a surviving spouse and/or children
Discount Computes the discount obtained through a judicious purchase of life insurance as a means of paying the federal estate tax
Benefit Computes the present value of future retirement benefits.
Budget Serves as a statement of income and expenses.
Cash Flow Provides a one-year, month-by-month listing of expenses that can be scheduled in advance.
Dividend Provides a month-by-month report on income flow from up to 20 investments
Loan Term Computes the term of a loan, the repayment period for two different monthly payment amounts
Marginal Calculates the after-tax rate of return on an investment and the net after deduction cost of borrowing
Outlay Compares the cost of an outlay to an individual if the outlay is nondeductible to the cost if deductible.
Extra Pay Computes the loan payment schedule for a loan to which extra payments are made.

NumberCruncher couples numbers, Windows graphics, and client-ready explanatory text for each of its many programs. This makes it possible for planners to use NumberCruncher on a stand-alone basis or "cut and paste" any calculation, graph, or report into a Word, WordPerfect, or other client presentation format. The NumberCruncher Manual is built into the program for instant assistance and extensive help.

Changes in NumberCruncher version 2013.01

  • The Exclusion model had its default values updated.

  • The Private Annuity model had changes made to the Payments report available when the Growth of Payments input is greater than zero when the Comply with Proposed Regulations input is Yes.

  • The Individual Income Tax model had corrections to cases involving Elderly deductions.

  • Dual monitor handling has been improved.

  • AFR rates were locked-in through March 2013.

  • The State Death Tax Manager was updated to v. 3.31 with changes to Delaware.

Changes in NumberCruncher version 2013.00

  • Estate Tax changes from the American Taxpayer Relief Act of 2013 have been made. The maximum estate tax rate is now 40% starting in 2013 and the applicable exclusion amount for 2013 is $5,250,000. Changed models are Estate Tax, Project, §6166, Confiscate, Mar. Ded., Inter, Bypass, Prior Gifts, and Net Gift.

    Income Tax changes from the American Taxpayer Relief Act of 2013 have been made. Changed models are Indiv. Tax and Corp. Tax with new 2013 rates.

  • §6166 was updated with the 2 Percent Amount for 2013 of $1,430,000.

  • Spec. Use was updated with Capitalization Rates for 2013.

  • The State Death Tax Manager has been updated to v. 3.30 with changes for 2013 to DC and RI.

  • The AFR Table was updated through February 2013.

  • Numerous changes have been made to the help text and explanatory text.

Changes in NumberCruncher version 2012.01

  • Improvements were made for dual monitor resizing and positioning.

  • The State Death Tax Manager was updated to v. 3.11 to include changes to Delaware and Indiana.

  • The CRUT model report was corrected so as to not show 7 lives no matter how many lives were actually used. This was a report display problem; no calcs were changed.

  • The SCIN model had a correction to the repayment schedule for balloon payment cases.

  • A problem exiting the program for Windows 7 Ultimate and Enterprise was corrected.

  • The Prior Gifts model has a new hint line at the bottom of the screen for the Year of Spousal Death input which is now limited to 2011 as the first possible year.

  • A resizing issue for the Vary Annuity Payments window was corrected.

Changes in NumberCruncher version 2012.00

  • The AFR Manager was fixed to properly handle the 12/2011 AFR. This problem was introduced by v. 2011.02.

  • The SCIN model report was modified to include the second repayment schedule.

  • The 12/2011 AFR was locked-in.

Changes in NumberCruncher version 2011.02

  • The AFR Manager was redesigned to provide for automatic downloading of AFRs and automatic locking of published AFRs.

  • Prior Gifts model was redesigned with additional columns to mirror the results from the Form 709. The Prior Gifts model now accepts gifts for the year of death.

  • CRAT model was adjusted to display properly even when AFRs are not up-to-date.

  • State Death Tax Manager was updated with changes to DC, CT, MA, ME, NC, NY, OH, OR, and VT.

  • SCIN model was updated.

  • Various changes were made to the following models: CLATs, CRATs, GRATs, Estate Tax, Net Gift, Split.

  • Resizing and scaling were added with support for multiple monitors and widescreen monitors.

  • AFRs were locked-in through 11/2011.

Changes in NumberCruncher version 2011.01

  • Bypass model added a new input, Growth Rate after First Death.

  • Estate Tax model added a warning notice to use Prior Gifts model when Adjusted Taxable Gifts exceed $500,000 in 2010 or later years.

  • A problem that generated an error message at the IDIT model was corrected.

  • A problem with Gift Tax cases prior to 1997 was corrected.

  • The State Death Tax Manager was updated to version 3.01 with state death tax changes to DC, DE, HI, IL, MA, NC, NY, RI, and VT.

  • A number of other changes were made.

Changes in NumberCruncher version 2011.00

  • All screens that calculate federal estate or gift tax (i.e., Gift and Estate Tax Calculation, Projection of Estate Tax, Marital Deduction Optimization, Tax on a Net Gift, Confiscate (Retirement Plan Taxation), Cash Need, Bypass Trust Computation, and Interrelated Estate Tax) have been updated as needed to incorporate the changes made by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. Changes include the new 35% estate and gift tax rate, the $5,000,000 estate tax exclusion, future inflation adjustments to the exclusion, and (when appropriate) the "deceased spousal unused exclusion amount." For years after 2013, users are given a choice between continuing those changes or reverting to pre-2001 law (if the current law "sunsets").

  • A new "Prior Gifts" utility has been added to recalculate the unified credit used by prior taxable gifts (or the gift tax payable on prior gifts) for the purpose of calculating the estate tax payable by the donor's estate, or the gift tax on current gifts. These recalculations apply current rates to past gifts, as required by technical changes made by the 2010 act.

  • The State Death Tax Manager has been updated to illustrate the new $5,000,000 federal estate tax exclusion and 35% tax rate.

  • Individual Income Tax has been updated to reflect the extension of the 2001 and 2003 tax cuts through 2013, as well as the inflation adjustments for 2011.

  • The Simplified GSTT worksheet has been updated to reflect the new $5,000,000 GST exemption, with inflation adjustments for years after 2011.

  • The Section 6166 calculation has been updated to recalculate the "2 Percent Amount" in accordance with the 2010 tax act, as well as the 2011 inflation adjustment.

  • Known problems have been fixed in the SCIN, CLAT, Factors, and Marital Deduction calculations.

  • Various help files and texts have been updated to reflect changes in the program, in the tax laws, and in inflation adjustments.

Changes in NumberCruncher version 2010.01

  • GRAT - When variable payments are increased by 20% each year, the 5th decimal place is rounded down to make sure that the increase is never more than 20%.
  • CLAT - Variable payments can increase by up to 1,000% each year, percentage payout can be more than 100%, and percentages are shown to three decimal places.
  • Estate Tax - Calculations of state death taxes in years after 2010 when "Sunset" is selected has been corrected to make sure that the state exemption amounts were still applied, but that the state death tax is never less than the federal credit allowed.
  • State Death Tax Manager - Updated, and state data file for WI has been updated.
  • Interrelated Estate Tax - changes to report (minor) as well as change in calculation if the fixed bequests were more than the residue.
  • Early - Correction to 'Reasonable Interest Rate' rounding.
  • Life Expectancy - Report modified to include the name of the mortality table selected by the user.
  • File Menu/Save Defaults - Allows the user to save a data file with the user's inputs as defaults which are applied at startup and when File/New is selected.
  • File Association - User can click on NUM data file in Windows Explorer and program will start and load the data file.

Changes in NumberCruncher version 2010.00

  • Two new models were added: Interrelated Estate Tax (in the Charitable column of Estate Planning Tools) and Death Benefit Rate of Return (in the Insurance column of Financial Planning Tools).
  • Term CLATs now handle irregular increases in annuity payments.
  • QPRTs now include choice of Shorter and Term calcs when 'With Reversion?' is not selected.
  • Income Due to an Investment Fund can now illustrate tax-deferred as well as taxable funds.
  • Various models were updated for 2010 rates (such as Spec. Use, §6166, Indiv. Tax, and Corp. Tax).
  • Numerous models were updated or enhanced including Private Annuities (enhanced reports), GRATs (revised Economic Schedule, printing enhancements, optimization wording changes), CRATs, and Table 2001.
  • The State Death Tax Manager was updated to version 2.00 to handle cases where the adjusted taxable gifts are higher than the calculated unified credit (such as DC, NC, NY) and to better handle network issues. State data files for IL and OK updated.
  • AFRs were updated through May 2010.
  • Numerous other changes were made.

The following purchase is for the latest version of NumberCruncher, version 2013.00.

Buy Online
NumberCruncher 2013.00 (CD-ROM) $495 plus s/h
NumberCruncher 2013.00 (Download) $495

As is the case with all Leimberg and LeClair Inc. software, NumberCruncher comes with a 30-day, "no-questions asked" 100% money-back guarantee.

 

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