Present Entitlement Register

For those discretionary trust ledgers which have not separated the present entitlements of a private company beneficiary each year into sub-accounts, this workbook will track those entitlements and automatically allocate payments and offsets against the appropriate years.  It will also identify any UPEs which will be subject to the deemed dividend rules under Division 7A.  To speed up data entry, export data from the ledger into a spreadsheet and copy and paste into this workbook. 

Calculations/2015/Present Entitlement Register