The Payout Rate - What and How?
          
               Once you have chosen the unitrust route of tax
          breaks and increased income, two decisions have to be
          made - bearing in mind that under IRS rules these
          decisions, once made, are irrevocable for the life of
          the CRT:
               *  Recognizing that the IRS requires a minimum
          payout rate of 5 percent in order for a CRT to qualify,
          what payout rate do you want or need?
               *  How will you deal with the net income
          limitation?