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NEW! NumberCruncher 2019.00

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 ( 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:

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 2019.00

2019 income & estate tax adjustments
Help Files – the help has been converted to an online service.

State Death Tax Manager has been updated for CT, DC, HI, ME, RI, NY, and VT.

IRMAA module updated for 2019 Medicare tables.

Receipts module has been updated to allow for monthly payments. Present/Future Value column.

GRAT module optimization has been modified. You can now select to always perform an optimization as inputs change – previous versions, you needed to click on the Optimize button any time you changed an input to recalculate the optimized results.

Benefit module has an additional mortality table option (Sec 1.401(a)(9))

AFR Manager – the program now uses an online resource to display AFRs.

§199A deduction column.

NEW §199A!

New modules detailing different aspects of the §199A deduction:

Three New Illustrations! First-of-their-kind visual, interactive, animated tools

Sweet Spot. For an S Corporation, visually determine the optimal balance of Qualified Business Income vs. W-2 Wages paid to a shareholder in order to maximize the §199A deduction.

Phaseout. Reduce your learning curve from 30-40 hours to 2-3 hours by playing with this visual tool. Understand quickly how these calculations (with many moving parts) behave in the complicated worlds of Zone 2 (“Twilight Zone”) and Zone 3 (“No Zone”).

Super Charged Deduction. Learn visually how a taxpayer who contributes $100K, for example, to a qualified retirement plan or to charity can “supercharge” this contribution into a $163K deduction.

54 Examples!

• Click on any of the 54 examples included in the Keebler/Melcher “Qualified Business Income Deduction” handbook. This will populate Estate Planning Tools with the numbers from those examples, and allow you to run instantaneous what-if variations. Seventeen of these examples are also contained in the Final Regulations for Section §199A released by the IRS on 1/20/2019.

Seven New Calculations! Increases the calculation count from 106 to 113!

General. This screen calculates the §199A Deduction for Specified Services Trades and Businesses ("SSTB") and non-Specified Services Trades and Businesses ("non-SSTB").

>1 Entity. This screen calculates the §199A Deduction for taxpayers who own an interest in one or more Relevant Pass through Entities. It allows you to aggregate RPEs that are eligible for aggregation, run the calculations on the non-aggregated RPEs separately, then view the combined result for all RPEs. You can run "what-if" scenarios with various combinations of aggregation and non-aggregation to get the best possible tax result.

Estate/Trust. This screen handles the calculations for Estates and Non-Grantor Trusts, which can serve in two roles: (a) owner of an interest in one or more RPEs ("as a Taxpayer"), and (b) "Relevant Pass through Entity" itself that distributes income to one or more beneficiaries, all of whom serve in a "Taxpayer" role based on their “ownership" interest in the Estate or Non-Grantor Trust.

Super-Charged Deduction. This screen calculates the extra §199A Deduction that may be gained by Zone 2 and Zone 3 taxpayers who make contributions to a qualified retirement plan (or to charity).

C Corporation vs. S Corporation. This screen shows how S Corporation shareholders may be eligible for a §199A deduction if they meet the applicable tests and compares that to the tax burden of owning shares in a C Corporation.

W-2 Wage Employee vs. 1099 Independent Contractor. This screen calculates the tax for a taxpayer serving a business in one of two capacities: (1) W-2 Wage Employee vs. (2) 1099 Independent Contractor ("IC"). The resulting tax is a combination of federal and (self-) employment taxes (state taxes are ignored).

Farms. This screen calculates the §199A Deduction for farmer-patrons of a specified agricultural or horticultural "cooperative". The calculation involves a series of adjustments that may result in a §199A Deduction that is effectively either greater than or less than the flat 20% available to farmer-patrons of a "non-cooperative" marketing firm.


Changes in NumberCruncher version 2018.01

  • The Amortize model in the Financial Planning Tools section of the program now handles Months for the term.

  • Some users were receiving an error message at program startup and that has been fixed.

  • A graphics display issue was fixed when printing to a PDF file.

  • Income Tax calculations for 2026 and later when Sunset was set to Yes had minor changes to reflect IRS regs issued in March.

  • The State Death Tax Manager was updated to include MD changes for 2019.

  • The AFR Manager was updated through June 2018
  • The Prior Gifts model had a bug fixed regarding Gift Tax calculations in cases where the Deceased Spousal Exclusion was included in the Basic Exclusion on the report.

Changes in NumberCruncher version 2018.00

  • The basic exclusion amount (as announced by the IRS on 3/5/18) for estate and gift taxes is $11,180,000 for 2018.

  • Income tax tables have been updated to include 2018 for Indiv. Tax and Corp. Tax..

  • A new IRMAA model for Income-Related Medicare Premium Adjustments was added (in the Financial Goals column under Financial Planning Tools).

  • Numerous models were updated including Spec. Use, Bypass, CLAT, Exclusion, §6166, Estate Tax, Project, Mar. Ded., Net Gift, Indiv. Tax, Corp. Tax, Confiscate, Cash Need, and Fundlife.

  • The AFR Table was updated through March 2018..

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

  • Help files and Explanatory Text have been updated.

Changes in NumberCruncher version 2017.01 (only for iManage customers)

  • Print problems for iManage users with v. 2017.00 have been solved, and

  • AFRs updated through July 2017.

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
    ges 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

        • 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.


        The following purchase is for the latest version of NumberCruncher, version 2015.00.

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System Requirements
NumberCruncher 2019.00 (CD-ROM) $595 plus s/h
NumberCruncher 2018.01 (Download) $595

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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