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Current Software Version Numbers

Product Latest Version
NumberCruncher
view change log
2017.00
QuickView
view change log
2017.00
Charitable Financial Planner
view change log
2017.00
Retirement Plan Analyzer
(formerly the Pension & ROTH IRA Analyzer)
view change log
2017.00

Changes in NumberCruncher version 2017.00

  • The applicable exclusion amount for estate and gift taxes is $5,490,000 for 2017.

  • Income tax tables have been updated to include 2017 for Indiv. Tax and Corp. Tax.

  • The CRUT model has added NICRUTs.

  • Rates were updated in the Spec. Use model and the §6166 model’s 2 Percent Amount was updated.

  • The AFR Table was updated through March 2017..

  • The State Death Tax Manager includes state death changes (DC, RI and WA).

  • Help files and Explanatory Text have been updated.

Changes in NumberCruncher version 2016.00

  • The Private Annuity model now handles Annuity Payments from a Trust which has two new inputs when you answer Yes for such payments and also includes a Sec. 7520 Test.

  • The State Death Tax Manager has been redesigned in order to handle new state death tax changes for future years (such as for NY and MD) including future inflation adjustments and rates that change during the year. The Estate Tax model now has a Death Date input which allows for MM/DD/YYYY entries to handle such states.

  • State Death Tax Manager screens now have inputs for Threshold, Exemption, Exclusion and Credit with inflation options and rounding methods. Other inputs deal with how the state and federal exclusions/exemptions are aligned. Another input allows DSUE to be included in the FET limitation (e.g., MD in 2019).

  • A number of changes have been made to the Estate Tax Model with new inputs for Out-of-State Property and State Adjustment (which handles positive and negative values). New messages are displayed when the Prior Gifts model was used to transfer values.

  • The applicable exclusion amount of $5,450,000 for 2016 has been added to the program.

  • Income Tax Tables have been updated to include 2016 for Indiv. Tax and Corp. Tax.

  • The AFR Table was updated to February 2016

Changes in NumberCruncher version 2015.00

  • The GRAT model had a change to the Enter Varying Rates screen when the Distribute Princ. in Kind? input is checked on the main GRAT screen and the Grow Annuity Payment by Constant Rate? input is unchecked: A Fix button has been added to adjust Annual Payouts to no more than a 20% increase. The Fix button and a warning in red

  • The Gen Skip model's report had a new line added plus a change was made to the Direct Skip calculation.

  • Special Use rates have been updated through 2015.

  • Various cosmetic changes have been made to following models: Estate Tax and Gen Skip.

  • The AFR Table was updated through Oct. 2015.

  • The Help text has been updated

  • Changes in NumberCruncher version 2014.02


  • The applicable exclusion amount of $5,430,000 for 2015 has been added to the program.  Changed models are Estate Tax, Project, §6166, Confiscate, Mar. Ded., Inter, Bypass, Prior Gifts, and Net Gift.

  • The Estate Tax model now shows a Prior Gifts Model button when the Adj. Taxable Gifts are greater than $500,000.  Clicking on this button takes you directly to the Prior Gifts model.  The Prior Gifts model now includes a checkbox for Transfer Values to Estate Model which transfers computed values (when checked) and takes you to the Estate Tax model when you click on the Estate Model button.

  • Income Tax Tables have been updated to include 2015 in the Indiv. Tax and Corp. Tax models.

  • The State Death Tax Manager has been updated with changes to DE, HI and WA.

  • The AFR Table was updated through February 2015.

  • Changes have been made to the help text and explanatory text.

Changes in NumberCruncher version 2014.01

  • The Prior Gifts model's report has been updated to reflect the latest worksheet for IRS Form 709.

  • Various cosmetic changes have been made to following models:  Prior Gifts, Contingent Reversion, SCIN, GRAT, and Interrelated Estate Tax.  Changes include elimination of improper error messages, removal of blank lines on reports, and renaming of input labels.

  • Download Latest State Data has been added as an option on the Edit Menu.  For most users, this is handled automatically by the program and they will not need to use this feature.

  • The Help text has been updated.

 

Changes in NumberCruncher version 2014.00

  • The Case Analyzer has a new option for Life Insurance (Second to Die).

  • The Pre-59½ Distributions part of the program has a new feature:  a Distribution Desired calculation.  To use this feature, click on the Calculate for Distribution Desired checkbox and then enter a value for Distribution Desired.  When using this feature, it is helpful to click on the Date Tab (which is immediately to the right of the Comparison Tab).  You will then see changes to the report as you make changes to inputs such as the Distribution Desired or Calculation Method.  The Distribution Desired input is used to calculate the smallest account balance necessary to produce the desired distributions.  This can help determine the plan amount to segregate for early distributions.  Note that the amount you enter for Distribution Desired is the amount of each distribution.  For example, if you select a Distribution Frequency of Quarterly, the calculated plan balance would result in each quarter’s distribution being the Distribution Desired amount you entered. 
  • The Applicable Exclusion Amount for estate and gift taxes is $5,340,000 for 2014.

  • Income Tax Rates were updated through 2014.

  • The State Death Tax Manager has been updated to v. 3.40 with recent changes to MN, NY, RI and WA.

  • AFR rates were updated through August 2014.

  • The program Help was updated.

Changes in NumberCruncher version 2013.11

  • Income Tax Tables have been updated to include 2014 in the Indiv. Tax and Corp. Tax models.  The Indiv. Tax model now includes a new input, Net Investment Inc.

  • Numerous changes have been made to various models including the following:  GRAT (Economic Schedule report when Distribute Princ. In Kind? is selected); Mar. Ded. (calcs and larger input values); Project (now uses the exclusion twice to account for portability); Inter and Project (larger input values); GSTT (updated defaults); Gift Loans and Priv. Ann. (modified input names); and Prior Gifts (new report for Estate cases).

  • The State Death Tax Manager has been updated with 2014 changes to RI and WA.

  • The AFR Table was updated through February 2014.

  • Changes have been made to the help text and explanatory text.

Changes in NumberCruncher version 2013.10

  • Three new models have been added: Contingent Reversion (PV of a reversion that is contingent upon the grantor surviving 1 to 5 beneficiaries), Advantage of Income Shifting (income tax advantage of gifts of income producing property from higher-income parents to lower-income children) and Gift Loans (gift and foregone interest for term loans made at a below-market rate).

  • The xlsx file format for Microsoft Excel has been added to the Print to File feature that is available when printing reports.

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

  • The State Death Tax Manager has been updated to v. 3.40 with changes to DE (2014), NC (2013) and HI (2012 and 2013).

  • The AFR Table was updated through November 2013.

  • Changes have been made to the help text and explanatory text.

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 QuickView version 2017.00

  • The applicable exclusion amount for estate and gift taxes is $5,490,000 for 2017
    .
  • The State Death Tax Manager has been updated with several state changes (DC, RI and WA).

  • The program Help was updated to reflect the changes shown above.

 

Changes in QuickView version 2016.00

  • The applicable exclusion amount for estate and gift taxes is $5,450,000 for 2016
    .
  • The State Death Tax Manager has been redesigned in order to handle new state death tax changes for future years (such as for NY and MD) including future inflation adjustments and rates that change during the year.

  • The Client Information screen now has a Spouses button which can be used to change the Husband and Wife terminology (e.g., to Partner or other wording), if desired for same-sex marriages or other reasons.

  • The program Help was updated to reflect the changes shown above.

Changes in QuickView version 2015.00

  • The applicable exclusion amount for estate and gift taxes is $5,430,000 for 2015.

  • The State Death Tax Manager has been updated with changes to DE, HI and WA.

  • The program Help was updated to reflect the changes shown above.

Changes in QuickView version 2014.00

  • In the Inputs section, the Estate Information screen has a new input:  Optimize for State Death Tax?  This will fund the Nonmarital Trust at the first death with the greatest amount that can pass free of the state death tax at the first death rather than the greatest amount that can pass free of federal estate tax.  For states that include lifetime gifts in their estate tax calculations, the state exclusion amount is reduced accordingly.

  • The applicable exclusion amount for estate and gift taxes is $5,340,000 for 2014.

  • The State Death Tax Manager has been updated to v. 3.40 with recent changes to MN, NY, RI and WA.

  • The program Help was updated to reflect the changes shown above.

 

Changes in QuickView version 2013.00

  • Estate Tax changes from the American Taxpayer Relief Act of 2012 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.

  • The State Death Tax Manager was updated to version 3.31 with changes to DC, DE, and RI.

  • The program Help was updated to reflect the changes shown above.

Changes in QuickView version 2012.00
The following changes have been made to the program:
  • The Applicable Exclusion Amount has been updated for 2013 to $5,120,000.

  • The State Death Tax Manager was updated to version 3.20. The following states
    were updated since the last release: CT, DC, DE, HI, IL, IN, ME, NC, OR, RI and TN.

  • A new Closing Statement feature was added to the Report Options screen (which is accessed from the View Menu).

  • A number of other improvements were made.

 

Changes in QuickView version 2011.00

  • The program was updated for estate tax changes in the 2010 Tax Relief
    Act. Several new inputs were added to implement those changes. Help was
    updated to include descriptions of the new inputs.

  • For the Step 2: Assets input screen, a new Unified Credit Used by Gifts
    input was added.

  • For the Step 3: Estate Information input screen, the Estate Tax
    Calculations input includes two choices: 2013 Rates in 2013+ and 2013
    Sunset. A new 2010 Estate Tax Calculation input includes two choices: 35%
    Rate and No Estate Tax. A new Inflation Rate for Exclusion input is used to
    increase the allowable estate tax exclusion for years after 2011. When
    answered Yes, a new Use Available Exclusion Portability input calculates a
    Deceased Spousal Unused Exclusion Amount which is equal to the remaining
    exemption (including inflation) when the 2010 Tax Relief Act applies (2011
    or 2013; and 2013+ when 2013 Rates in 2013+ is selected for Estate Tax
    Calculations).

  • The State Death Tax Manager was updated to version 3.02 to handle estate
    tax changes in its Death Tax Illustration and to include numerous state
    death tax changes.

  • The program now includes support for multiple monitors and provides for
    full screen sizing on widescreen displays.

  • A new File Association feature allows you to click on a data file which
    then opens the program.

Changes in QuickView version 2009

  • The State Death Tax Manager engine has been updated to v. 1.90 which handles more state death tax variations including the circular tax calc for Iowa.
  • A Download Latest State Data option has been added to the View Menu. Note: After program installation, you should download the latest state data file (which was recently updated).
  • The Override Amount To Surviving Spouse input on the Estate Information screen may now be entered as a percentage.
  • Printed Flowcharts have been improved.
  • New features have been added which enhance operation in network installations. These include the Create Desktop Icon feature and Location of Files selection for Help Files on the File Menu. A Copy Help Files option is now shown on the Help Menu.
  • Windows Vista support is enhanced with the Location of Files selection for saving Data Files now defaulting to a Leimberg program location under the My Documents directory.
  • Improvements have been made to the E-mail Data File feature on the File Menu and the E-mail Technical Support feature which is on the Help Menu at Leimberg on the Web.
  • A new System Information feature has been added to the Help Menu.

Changes in QuickView version 2007.03

  • A correction was made to the maximized NMT for state exemption and inheritance taxes.

  • The State Death Tax Manager was updated to v. 1.40.

Changes in QuickView version 2007.02

  • Nonmarital Trust calculations were not working in certain cases such as where the first estate had no assets and also when insurance was included. This has been corrected.

  • Problem with Print to Clipboard not capturing full flowchart was corrected.

  • Diagnostics report was modified.

  • State Death Tax Manager includes Nebraska changes.

  • Various cosmetic changes were made.

Changes in QuickView version 2007.01

  • Windows Vista Compatible

Changes in QuickView version 2007.00

  • Improved user interface features a step-by-step approach that simplifies data entry. On-screen hints are now included for each input.
  • Improved reports and a new Diagnostics Report that details the death tax calculations at each death.
  • The program now includes estate and inheritance tax calculations for all 50 states and D.C..
  • The new State Death Tax Manager feature handles state death tax calculations (estate taxes and inheritance taxes) and has the ability to download the latest state death tax rates. As long as you have the latest major version of the program, you will be able to have current state death tax calculations. With the State Death Tax Manager, you can even create your own state with its own brackets and exemption amounts. This would be especially useful to model possible future law changes.
  • Many other changes including updated help.
  • Added data encryption, so that people who don't have the software can't easily read the data files

Changes in Charitable Financial Planner 2017.00

  • Income tax rates have been updated through 2017.

  • Estate Tax calculations have been updated. The applicable exclusion amount for 2017 is $5,490,000. These changes are reflected in the Interrelated Estate Tax model.

  • The AFR Table was updated through May 2017.

  • The Charitable Gift Annuity report now has additional lines that show greater payment amount detail for cases where payments are more frequent than annual.

  • The help text has been updated.

Changes in Charitable Financial Planner 2016.00

  • Income tax rates have been updated through 2016.

  • Estate Tax calculations have been updated. The applicable exclusion amount for 2016 is $5,450,000. These changes are reflected in the Interrelated Estate Tax model.

  • The AFR Table was updated through May 2016.

  • In the CLAT model, improvements have been made to the term calculation's '0' Remainder feature.

  • Cosmetic improvements have been made to some of the reports.

  • The help text has been updated.

Changes in Charitable Financial Planner 2015.01

  • Changes have been to the income tax calculation for those models which perform such a calculation (such as CRUTs and CRATs). The phaseout of itemized deductions is now applied to the combined deductions including the charitable deduction and income tax savings now take into account the capital gains deduction.

  • AFR's have been updated through 2016.

Changes in Charitable Financial Planner 2015.00

  • Income tax rates have been updated through 2015.

  • Estate Tax calculations have been updated.  The applicable exclusion amount for 2015 is $5,430,000.  These changes are reflected in the Interrelated Estate Tax model.

  • The AFR Table was updated through March 2015.

  • Input filing loading has been optimized for faster file loading and program resizing has been improved.

  • The help text has been updated.

Changes in Charitable Financial Planner 2014.00

  • Income tax rates have been updated through 2014.

  • Estate Tax calculations have been updated.  The applicable exclusion amount for 2014 is $5,340,000.  These changes are reflected in the Interrelated Estate Tax model.

  • The AFR Table was updated through June 2014.

  • The Comparison Graph feature (available from the Tools Menu or by clicking on the Graph icon at the top of the screen) has been updated.

  • The help text has been updated.

Changes in Charitable Financial Planner 2013.00

  • Estate Tax changes from the American Taxpayer Relief Act of 2012 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. These changes are reflected in the Interrelated Estate Tax model.

  • Income Tax changes from the American Taxpayer Relief Act of 2012 have been made. Income tax rates have been updated through 2013.

  • The AFR Table was updated through February 2013.

Changes in Charitable Financial Planner 2012.00

  • The Charitable Gift Annuity model was updated for new recommended rates effective starting January 1, 2012.

  • The AFR Manager now downloads and locks new AFR rates automatically.

  • Estate tax thresholds have been updated through 2012.

  • Income tax rates have been updated through 2012.

  • The AFR Table was updated through January 2012.

Changes in Charitable Financial Planner 2011.01

  • The Charitable Gift Annuity model was updated for new recommended rates effective starting July 1, 2011.

  • The AFR Manager is no longer installed as a separate program, but operates directly from Steve Leimberg's Charitable Financial Planner. This eliminates problems associated with network installations.

  • The AFR Table was updated through July 2011.

Changes in Charitable Financial Planner 2011.00

  • The program was updated for estate tax changes in the 2010 Tax Relief Act. The Interrelated Estate Tax model now includes up to two new inputs depending on the death year: Spousal Unused Excl. and Inflation Rate for Exclusion. For years after 2013, an Estate Tax Calcs input includes two choices: 2013 Rates in 2013+ and 2013 Sunset. For 2010, the choices are 35% Rate and No Estate Tax.

  • The program was updated for income tax changes in the 2010 Tax Relief Act. The Tax Assumptions screen now includes income tax rates through 2011 and estimated rates thereafter. The Income Tax input now shows 2013 Sunset and No Sunset as choices to be used for years after 2013.

  • The program now includes support for multiple monitors and provides for full screen sizing on widescreen displays.

  • The AFR Table was updated through May 2011.

  • The program Help was updated to reflect the changes shown above.

 

Changes in Charitable Financial Planner 2010.01

  • A problem with printing reports for the Interrelated model has been corrected.

  • AFRs have been updated through Oct. 2010

Changes in Charitable Financial Planner 2010.00

  • The new Recommended Gift Annuity rates effective in July 2010 were added to the program.

  • Term CLATs now handle irregular increases in annuity payments.

  • Numerous models were updated or enhanced including GRATs (revised
    Economic Schedule, printing enhancements, optimization wording changes), Charitable Remainder Annuity Trusts, Charitable Remainder Unitrusts, and Interrelated Estate Tax. 

  • A new Save Defaults feature is on the File Menu.

  • The AFR Table was updated through July 2010.

  • Numerous other changes were made

Changes in Charitable Financial Planner 2009.10

  • The IRS has released new actuarial value tables based on a new life expectancy table (Table 200CM) for income, estate and gift tax purposes.  The new actuarial values are applicable starting May 1, 2009 for valuing annuities, life estates, remainders, and reversions.  According to T. D. 9448, either Table 90 CM or Table 2000CM may be used during the transition period for May and June 2009 (the program displays a Table input for those dates).  Every calculation model in the program has been affected by the actuarial table changes (except for the Interrelated Estate Tax model).

    Note:  The charitable planning models indicate the BEST of three available section 7520 rates by selecting the highest or lowest rate as appropriate.  However, this does not take into account the effect of the option of selecting either mortality table for May and June 2009.  For May and June, you should run the calculations using each of the two tables to see which give the test result.

  • The AFR table was updated through May 2009.

  • The program Help has been updated.

Changes in Charitable Financial Planner 2009.04

  • GRUT Term calcs have been fully updated for the Walton case.
  • The CRAT and GRAT models 'Vary Annuity Payments' feature has been improved for terms greater than 20 years.

Changes in Charitable Financial Planner 2009.02

  • Due to record low interest rates, the program has been modified in order to add the ability to handle AFRs as low as 0.2% (previously, the program's lower limit was 2.0%). Also, Payout Rates as low as 0.2% are now allowable unless otherwise limited by statute or regulation.
  • New Recommended Payout Rates that go into effect starting 2/1/2009 have been added to the Charitable Gift Annuity model. The new rates affect both immediate and deferred gift annuities.
  • Income tax rates for 2009 have been added.
  • AFRs have been updated through February 2009

Changes in Charitable Financial Planner 2008.12

  • The CLAT model Term calculation has a Zero Out Remainder feature which is accessed by clicking on the '0' Remainder button.  In some cases, it was necessary to click on the button twice to obtain the optimum calculation. This has been changed so that only one mouse click is required.
  • AFRs updated through 11/2008.

Changes in Charitable Financial Planner 2008.11

  • The CLAT model had several changes. The time period for the Economic Schedule now goes to the term designated (or depletion point) for the Term and Shorter calcs while for Life calcs, a new input allows one to enter the number of years or use a life expectancy value. The displayed result for Charitable Deduction for Income Interest has been corrected.
  • AFRs updated through 8/2008.
  • Help file changes made.

Changes in Charitable Financial Planner 2008.10

  • The CLAT model now handles Varying Annuity Payments.
  • New Recommended Payout Rates that go into effect starting 7/1/2008 have been added to the Charitable Gift Annuity model. The new rates affect both immediate and deferred gift annuities.
  • The Interrelated Estate Tax model has been improved with additional inputs for Adjusted Tax Gifts and Unified Credit Used by Gifts and the calculation has been improved.
  • AFRs have been updated through July 2008.

Changes in Charitable Financial Planner 2008.00

  • The GRAT model has been refined with removal of the Walton Case input and improvements to the Vary Annuity Payments feature. 
  • Income tax tables through 2008 have been added.
  • A new spreadsheet XLS file option has been added to the Print to File feature.
  • New features have been added which enhance operation in network installations.  These include the Create Desktop Icon feature and Location of Files selection for Help Files on the File Menu.  A Copy Help Files option is now shown on the Help Menu.
  • Windows Vista support is enhanced with the Location of Files selection for saving Data Files now defaulting to a Leimberg program location under the My Documents directory.
  • Improvements have been made to the E-mail Data File feature on the File Menu and the E-mail Technical Support feature which is on the Help Menu at Leimberg on the Web.
  • A new System Information feature has been added to the Help Menu.
  • AFRs have been updated through February 2008.
  • The installation program reflects the new name of the program, Steve Leimberg’s Charitable Financial Planner.  The prior version of the program is uninstalled (except for data files) and data files are optionally copied over to a program location under the My Documents directory.
  • There are a number of other changes including improved handling of older data files.

Changes in Charitable Financial Planner 2006.01

  • Bug Fix: The optional "Report For" and "Prepared By" inputs were being switched on the printouts.
  • Bug Fix: There was an (inappropriate) 20 year limitation on the term of the CLUT calculation.

Changes in Charitable Financial Planner 2006.00

  • Deferred Gift Annuity Recommended Rates have been updated starting 7/1/2006, nY/NJ deferred gift annuity payout rates are calculated based on the guidance given at the ACGA web site (See http://www.acga-web.org/2006ratesjuly/ratesjuly06.html)
  • Reports have been improved for all calculation models.  Economic schedules have been added to CRATs, CLATs, CRUTs, and CLUTs.
  • User Interface has been redesigned
  • New Calculations have been added.  NIMCRUTs and FLIP CRUTs are now supported by the CRUT model.  Shorter of Term or Life calculations have been added to CRUTs and CRATs.
  • Optimize buttons have been added to the CRAT and CRUT models.
  • 77-454 exhaustion calculation has been updated on the GRAT screen and the illustration has been revised for improved clarity.
  • Reports can now be saved or e-mailed.  Click Print to File on the Print Window.
  • 2006 income tax tables have been incorporated.
  • Nearest Age Calculator added to the Tools menu.


Changes in Retirement Plan Analyzer 2017.00

  1. The Applicable Exclusion Amount for estate and gift taxes is $5,490,000 for 2017.
  2. Income Tax Rates were updated to include 2017.

  3. AFR rates were updated through March 2017

  4. The State Death Tax Manager includes state death tax changes (DC, MD, RI and WA).

  5. The program Help was updated.

Changes in Retirement Plan Analyzer 2016.00

This is a major update.
New Features

  1. The State Death Tax Manager has been redesigned in order to handle new state death tax changes for future years (such as for NY and MD) including future inflation adjustments and rates that change during the year. The State Death Tax Manager has been updated with changes to NY, NJ , MD and DC.

  2. State Death Tax Manager screens now have inputs for Threshold, Exemption, Exclusion and Credit with inflation options and rounding methods. Other inputs deal with how the state and federal exclusions and exemptions are aligned.
  3. In the Report Selection window, a new Estate Diagnostic report has been added in the Presentations area.

  4. The Applicable Exclusion Amount for estate and gift taxes is $5,450,000 for 2016.

  5. Income Tax Rates were updated through 2016.
  6. AFR rates were updated through November 2016.

  7. The program Help was updated.

Changes in Retirement Plan Analyzer 2015.00

Numerous changes have been made to the program:

    • The Applicable Exclusion Amount for estate and gift taxes is $5,430,000 for 2015.

    • Income Tax Rates were updated through 2015.
    • The State Death Tax Manager has been updated with changes to DE, HI and WA.

    • The Estate Tax screen in the Taxes section of the program now includes a new input: Maximize Stretch (Do not use Retirement Accts to Pay Estate Tax).  When checked (which is the default), the program only uses Other Assets to pay for the Estate Taxes. If the balance of Other Assets is insufficient to pay the taxes, the program assumes that the remaining portion of the estate tax expense is covered outside of the analysis. If the box is unchecked, the program will liquidate assets in the following order to satisfy the estate tax: (1) Other Assets, (2) Retirement Plan, (3) Roth IRA, and (4) Roth 401(k).

    • Various improvements have been made in areas such as page numbering, the handling of the estate exclusion inflation rate when using the Case Analyzer, the portability of the spouse exclusion in Bypass Trust cases, and the handling of the §691(c) deduction for multiple beneficiary cases.

    • AFR rates were updated through June 2015.

    • The program Help was updated.

    Changes in Retirement Plan Analyzer 2014.00

      • The Case Analyzer has a new option for Life Insurance (Second to Die).

      • The Pre-59½ Distributions part of the program has a new feature:  a Distribution Desired calculation.  To use this feature, click on the Calculate for Distribution Desired checkbox and then enter a value for Distribution Desired.  When using this feature, it is helpful to click on the Date Tab (which is immediately to the right of the Comparison Tab).  You will then see changes to the report as you make changes to inputs such as the Distribution Desired or Calculation Method.  The Distribution Desired input is used to calculate the smallest account balance necessary to produce the desired distributions.  This can help determine the plan amount to segregate for early distributions.  Note that the amount you enter for Distribution Desired is the amount of each distribution.  For example, if you select a Distribution Frequency of Quarterly, the calculated plan balance would result in each quarter’s distribution being the Distribution Desired amount you entered. 

      • The Applicable Exclusion Amount for estate and gift taxes is $5,340,000 for 2014.

      • Income Tax Rates were updated through 2014.

      • The State Death Tax Manager has been updated to v. 3.40 with recent changes to MN, NY, RI and WA.

      • AFR rates were updated through August 2014.

      • The program Help was updated.


      Changes in Retirement Plan Analyzer 2013.11

      1. The Case Analyzer has a new option for Life Insurance (Second to Die).

      2. The Pre-59½ Distributions part of the program has a new feature: a Distribution Desired calculation. To use this feature, click on the Calculate for Distribution Desired checkbox and then enter a value for Distribution Desired. When using this feature, it is helpful to click on the Date Tab (which is immediately to the right of the Comparison Tab). You will then see changes to the report as you make changes to inputs such as the Distribution Desired or Calculation Method. The Distribution Desired input is used to calculate the smallest account balance necessary to produce the desired distributions. This can help determine the plan amount to segregate for early distributions. Note that the amount you enter for Distribution Desired is the amount of each distribution. For example, if you select a Distribution Frequency of Quarterly, the calculated plan balance would result in each quarter’s distribution being the Distribution Desired amount you entered.

      3. The Applicable Exclusion Amount for estate and gift taxes is $5,340,000 for 2014.

      4. Income Tax Rates were updated through 2014.

      5. The State Death Tax Manager has been updated to v. 3.40 with recent changes to MN, NY, RI and WA.

      6. AFR rates were updated through August 2014.

      7. The program Help was updated.

      Changes in Retirement Plan Analyzer 2013.00

      Numerous changes have been made to the program:

      1. The User interface has been modified to provide for easier program use. The Client Information screen has been simplified and the entry of information for Alternatives has been moved to a separate screen.

      2. Growth Rate inputs now accept negative values.

      3. The Spousal Rollover window has an additional input for cases where the spouse rolls over an IRA in a year later than the owner’s death year.

      4. The Contribution Information window now has a Max Allowed input for accounts other than Other Assets. When it is selected, you may select the Maximum Limit Rules to Apply.

      5. The Distribution Information window now includes a Distribution for the Current Year Already Taken Place? input. When it is answered Yes, an additional input is displayed: Current Year Distribution Applies to RMD.

      6. The State Death Tax Manager was updated to version 3.20. The following states were updated since the last release: CT, DC, DE, HI, IL, IN, ME, NC, OR, RI and TN.

      7. The Applicable Exclusion Amount was updated for 2013 to $5,120,000.

      8. AFR rates were updated through January 2013.

      9. Numerous other improvements have been made.

      Changes in Retirement Plan Analyzer 2011.00

      1. A new 2010 Tax Relief Act tab in the Taxes section now includes new income tax and estate tax selections that apply to 2010 and 2013+. For years after 2012, the Estate Tax Calculations input includes two choices: 2012 Rates in 2012+ and 2013 Sunset. For 2010, the choices are 35% Rate and No Estate Tax

      2. In the Taxes section, the Estate Tax tab now includes a Prior Gifts input.

      3. On the Main Inputs screen, the Inflation Rates pop-up box adds inflation rates for Estate Tax Exclusion and Income Tax Brackets.

      4. On the Main Inputs screen, a computer icon has been added to the left of Other Assets to calculate the amount needed to pay Roth conversion tax for a selected alternative.

      5. In the Income, Expenses, Contributions, Distributions section, Add Distribution now has a Spend Distributions selection. When a Roth IRA is selected in the Add Distribution window, a Create Based on Alternative 1's After-Tax RMD selection allows Roth IRA distributions to be set equal to the after-tax amount from the Retirement Plan (traditional IRA).

      6. A Fact Finder may be printed from the File Menu.

      7. Presentation Reports: Asset Comparison includes a second graph; Net Distributions Comparison adds conversion expenses; Minimum Distributions for Inherited IRA includes beneficiary information.

      8. For an Inherited IRA (Owner with a Beneficiary) case where a plan owner dies in the year following the Age 70½ Year, the program now has a selection which will appear on the Assumed Dates of Death window on the Main Inputs screen to handle the case where the death occurs prior to the
        Required Beginning Date (Is Death in First Quarter of Required Begin Date? input). This affects RMD calculations.

      9. Report Options added a selection for a Cover Page.

      10. The State Death Tax Manager was updated to version 3.01 to handle estate tax changes in its Death Tax Illustration and to include state changes.

      11. The AFR rates were updated through February 2011.

      12. A new File Association feature allows you to click on a data file which then opens the program.

      Changes in Retirement Plan Analyzer 2009.02
      (It is recommended that all users of prior versions update to v. 2009.02)

      1. Numerous changes have been made to the Case Analyzer feature (particularly the Inherited IRA Analysis).

      2. The Growth Rates input had its default value changed to 6%.

      3. Improvements have been made to the Asset Comparison Report and the Net Distributions Report.

      4. Numerous other changes have been made to the program.

      5. AFRs updated through 2/2010

      Changes in Retirement Plan Analyzer 2009.01

      1. Roth IRA Conversions: On the Taxes screen with Income Tax Rates checked, the Tax Rate During Conversion input was only being used for the conversion year. This has been changed for cases in 2010 where the income tax liability is spread out to 2011 and 2013, the conversion rate is also used for those years.

      2. In some cases, AFR downloads weren't being performed. This has been corrected.

      3. For the Case Analyzer, the message to save inputs before exiting was not always being generated as appropriate. This has been corrected.

      4. AFRs updated through 1/2010.

      5. Changes were made to various reports and a number of other changes were made.

      Changes in Retirement Plan Analyzer 2009.00

      1. The program now begins with a Quick Start Menu.

      2. A new Case Analyzer feature has been added.  This feature helps you to quickly do several analyses:  Roth IRA Conversion, Roth IRA Conversion with Social Security, Stretch IRA Naming Beneficiary and Inherited IRA.  New cases will be added in future releases.

      3. The Insurance screen has a number of changes.  There is a new input, Pay Income Taxes from Other Assets.  If unchecked, the same Fund that pays premiums is used.  The input for Death Benefit Includable in Estate of has a selection of Owner and, when appropriate, a Spouse selection.  If neither Owner nor Spouse is selected, then Out of Estate is assumed.  The inputs for Year Premium Must be Paid and Years of Benefit Coverage now include a Calculate button with three choices:  Owner’s Lifetime, Until Second Death, and Entire Analysis.

      4. On the Income, Expenses, Contributions, Distributions screen, the window for Add Income adds a new Spend selection for the input Select Where to Invest Income.  In effect, this eliminates the income added, buts uses the value for AGI purposes only.

      5. On the Taxes screen, you can now enter a custom rate for future income tax brackets by unchecking the input for Use Inflation Rate for Tax Brackets

      6. The Input Assumptions window, which may be accessed from the Edit Menu, is now directly linked to from a number of various screens. 

      7. The State Death Manager and its state death tax data file have been updated.

      8. The AFR rates have been updated through 11/2009.

      9. Numerous other changes have been made.

      Changes in Retirement Plan Analyzer 2007.04

      1. Report Designer was not saving custom reports and was not allowing modification of existing reports. This has been corrected.
      2. Start in Req'd Yr buttons on Expenses screen had the word Yr. clipped off.
      3. Donee Exclusion Gifting was displaying amounts in the Insurance Fund in addition to the Gift Fund. This has been corrected.
      4. Changes made to the program installation.
      5. Improvements made to File Location windows to display longer pathnames.
      6. AFRs updated.
      7. Reports may now be exported to formatted XLS spreadsheet files using the Print to File feature on the Print window.
      8. The program adds some additional resizing features which permitting better support for multiple monitors.
      9. New features have been added which enhance operation in network installations. These include the Create Desktop Icon feature and Location of Files selection on the File Menu. A Copy Help Files option is now shown on the Help Menu will correct most network problems with help files.
      10. Windows Vista support is further enhanced with the Data Files location for saving files now defaulting to a Leimberg program location under the My Documents directory.
      11. Improvements have been made to the E-mail Data File feature on the File Menu.
      12. A new System Information option has been added to the Help Menu.
      13. It is now possible to compare children and grandchildren beneficiary cases in multiple beneficiary cases (i.e., cases when Beneficiary is the Spouse, Spousal Rollover is Yes and Multiple Benef is Yes and also cases where Beneficiary is Child and Multiple Benef is Yes). This means that it is possible in these cases to enter a 0% entry for some beneficiaries in Alternatives 2 to 4.
      14. Birth Dates for the beneficiaries may now also be entered on the Client Information screen with data entry conformed to the information shown on the main input screen.
      15. The report shown at the bottom of the main input screen may be changed by right-clicking on the report area. This feature had been disabled in v. 2007.02.
      16. Some reports with large numbers of beneficiaries were cutting off. This has been corrected.
      17. Long descriptions entered for alternatives were overflowing the flowcharts in some reports. In such cases, the descriptions are being shortened by the program to fit into the flowcharts.
      18. A number of other cosmetic changes were made.

      Changes in Retirement Plan Analyzer 2007.02

      1. The Income Tax on Roth IRA was being based on the entire balance instead of on growth (earnings). This has been corrected and new inputs have been added to the Roth IRA screen to help determine when growth is taxed: Year Roth IRA was Established and when relevant (i.e., when the Year Roth IRA was Established is within five years of the Current Year), Earnings included in Roth IRA.
      2. Saving and Loading Data Files problems involving Contributions to Roth IRA and some multiple beneficiary cases have been corrected.
      3. A RMD calculation based on the life expectancy of the spouse's designated beneficiary for the special case where both the Owner and Spouse die before the RBD and the Spouse has a designated beneficiary has been added to the program. This is the case where the Spouse is treated as the Owner if both die young as noted in §401(a)(9)(B)(iv)(II) and Reg. §1.401(a)(9)-3, A-5, A-6, §1.401(a)(9)-4, A-4(b).
      4. Problems when the Number of Yrs input was set to 0 or 1 have been corrected.
      5. The ability to Create Report Groups on the Print Window now saves all the selected reports.
      6. On the Tax Rates screen, it is now possible to uncheck the custom buttons after custom rates have been entered.
      7. Several other minor changes were made.
      8. This patch file also updates the State Death Tax Manager to v. 1.50 if not already installed.

      Changes in Retirement Plan Analyzer 2007.01 (formerly the Pension & ROTH IRA Analyzer) version 2007.01

      • Support for Roth 401(k)s.
      • All tax calculations updated for 2007.
      • The State Death Tax Manager which handles state inheritance & estate taxes for all 50 states.
      • The user interface was redesigned to make using the program faster and easier.
      • Calculations automatically handle the two year spread out of income taxes from Roth IRA conversions in 2010.
      • Insurance handling was redesigned for increased flexibility.  Single life policies are now included.  You can also illustrate a case with some policies inside the estate and others outside the estate.
      • The program handles nondeductible contributions to retirement plans and contributions from Other Assets can now be illustrated.
      • Presentation reports were improved and renamed.  The colors used in graphs were updated.  The standard report groups were redesigned for increased clarity.
      • The present value of future deferred distributions is now illustrated on those reports shown as “including Stretch.”
      • Up to 10 nonspousal beneficiaries can be included.

      Changes in Pension and ROTH IRA Analyzer version 2005.02

      • In v2005.01, the Asset Comparison was showing beginning of year balances, which was a little misleading
      • Changed the "Minimize Tax" option of the Roth IRA Conversion Data Entry window (click the Calculate button on the Roth IRA window to access this feature). Now, the marginal tax rate is the marginal tax straight from the tax tables, rather than the theoretical number that NumberCruncher uses (the tax on the next $2,500 of income). This change was in response to user feedback.

      Changes in Pension and ROTH IRA Analyzer version 2005.01

      • Pre-59½ Distributions Graph now shows total projected distributions instead of the first year's distributions,
      • Benefits Received presentations now focus solely on distributions from the Pension Fund and Roth IRA,
      • Asset Analysis and Asset Comparison presentations have been updated to include donee-exclusion gifting and insurance,
      • Calculated AGI is now available in the reports,
      • Social Security Analysis report now includes calculated AGI,
      • the Roth IRA Conversion Data Entry has been improved to better handle cases where the Optimum percentage is less than 100% and cases that involve the option to Minimize Income Taxes, and
      • a new Asset Analysis graph added.

      Changes in Pension and ROTH IRA Analyzer version 2005.00

      • Presentation style reports with integrated flowcharts and graphics have been added. Click View Reports & Graphics and then Presentations to see them.
      • Improved user interface with a navigator button that gives you quick access to all sections of the software.
      • Taxation of Social Security can now be included. In the Income and Expenses Section, click Add Income and check the box labeled Income is from Social Security.
      • Expanded options for entering Roth IRA Conversation. Click Calculate on the Roth IRA Conversion screen to access a new window that helps you enter Roth IRA Conversations. You can enter a conversion that does not exceed a target tax rate.
      • A Disclaimer can now be printed with the page number. Click the Disclaimer Button on the Report Options window to enter a disclaimer.
      • Reports can now be saved to more file formats including pdf (great for emailing) and rtf (for editing). Click Print to File on the Print Window.
      • Income tax rates have been updated through 2005.
      • Pre-59 ½ distributions window now supports the letter rulings that allow annual recalculation of amortization and annuitization methods.
      • Numerous cosmetic improvements including a revised Client Information window that can be accessed from any input screen.
      • Quick Conversion feature now allows you to turn off the estate taxes.

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