top of page

Terms of Use — CalCRUT.com Tools

Effective 28 July 2026
 

These Terms of Use govern your access to and use of the interactive tools published in the Tools section of CalCRUT.com, including the CRT Fit Assessment, the CRUT Deduction Calculator, the CRUT Payout Path simulator, and the IRS §7520 Rate page (each a "Tool," together the "Tools").

The Tools are provided by Proton Prep, Inc., a Delaware corporation ("Proton Prep," "we," "us"). By using any Tool you agree to these Terms. If you do not agree, do not use the Tools.
 

1. What these Terms cover, and what they do not

These Terms cover the Tools only.

CalCRUT.com is also the website of Wealth Care Lawyer, the California law practice of Klaus Gottlieb, Esq. The other pages of this website — including the practice description, the blog, resources, and any invitation to schedule a consultation — belong to that law practice and are not governed by these Terms.

The Tools are software. They are not legal services, they are not provided by the law practice, and your use of them creates no relationship with the law practice of any kind.
 

2. No advice, and no professional relationship

The Tools do not provide legal, tax, accounting, investment, or financial advice.

Using a Tool does not create an attorney-client relationship, a fiduciary relationship, an advisory relationship, or any other professional relationship with Proton Prep, with Klaus Gottlieb, or with Wealth Care Lawyer. No confidence or communication transmitted through a Tool is privileged.

If you are a professional using a Tool in connection with advice you give your own clients, you remain solely responsible for that advice, for reviewing and verifying any output you rely on, and for the professional obligations you owe your clients. Proton Prep owes no duty to your clients.
 

3. The Tools produce illustrations, not determinations

Every figure a Tool produces is an illustrative computation derived from the values you enter and from stated assumptions. No output is a determination, an opinion, a prediction, a valuation, or a recommendation.

Outputs are sensitive to inputs and assumptions, and small changes can produce materially different results. Simulated and probabilistic outputs describe the behavior of a model under assumed conditions; they do not describe the likelihood of any real-world outcome.

A charitable remainder trust is irrevocable. Whether any particular trust qualifies under Internal Revenue Code §664, what deduction a taxpayer may actually claim, and whether a trust is appropriate at all depend on drafting, documentation, and facts the Tools do not review. Confirm every material figure with qualified counsel before any trust is drafted or funded.

Tax law, published rates, actuarial tables, and regulatory guidance change. A Tool may not reflect the most recent change.
 

4. Who may use the Tools

You must be at least 18 years old and able to form a binding contract. If you use a Tool on behalf of an organization, you represent that you are authorized to bind that organization to these Terms.

The Tools are made available for use in the United States and address United States federal tax concepts. We make no representation that they are appropriate or available for use elsewhere.
 

5. Permitted and prohibited use

You may use the Tools for your own planning purposes or in the course of your own professional practice, including sharing an output with your client alongside your own analysis.

You may not:

  • resell, sublicense, or commercially redistribute the Tools or their output as a standalone product or service;

  • reverse engineer, decompile, or attempt to derive the underlying models, formulas, or source code;

  • use automated means to access the Tools, including scraping, crawling for data extraction, or submitting automated queries at volume;

  • use the Tools or their output to build, train, or improve a competing product or service;

  • remove, obscure, or alter any attribution, notice, or disclaimer appearing in or accompanying an output;

  • introduce malicious code, interfere with the operation of the Tools, or attempt to gain unauthorized access to any system supporting them; or

  • use the Tools in violation of any applicable law.
     

6. What you submit

Some Tools transmit the values you enter to a server we operate in order to compute results. What we receive, what we do and do not retain, and how we use it are described in our [Privacy Policy], which is incorporated into these Terms.

Do not submit information you regard as confidential, privileged, or subject to a professional duty of confidentiality, and do not submit personally identifying information about any third party.

You retain whatever rights you have in the values you enter. You grant us permission to process them for the purpose of producing your results and operating and improving the Tools.
 

7. Ownership

The Tools, their underlying models and code, their design, and all content in the Tools section are owned by Proton Prep, Inc. and are protected by copyright and other intellectual property laws. These Terms grant you no ownership interest and no license beyond the limited permission to use the Tools described in Section 5.

The output a Tool generates from your inputs is yours to use in your own planning or practice, subject to Section 5.
 

8. No warranty

THE TOOLS AND THEIR OUTPUT ARE PROVIDED "AS IS" AND "AS AVAILABLE," WITHOUT WARRANTY OF ANY KIND, EXPRESS, IMPLIED, OR STATUTORY, INCLUDING WITHOUT LIMITATION ANY WARRANTY OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, ACCURACY, COMPLETENESS, CURRENCY, OR NON-INFRINGEMENT.

WE DO NOT WARRANT THAT THE TOOLS WILL BE AVAILABLE, UNINTERRUPTED, OR ERROR-FREE, THAT ANY OUTPUT WILL BE ACCURATE OR SUITABLE FOR ANY PURPOSE, OR THAT ANY TRUST OR TRANSACTION MODELED WILL ACHIEVE ANY PARTICULAR RESULT OR WILL QUALIFY UNDER ANY PROVISION OF LAW.

Some jurisdictions do not allow the exclusion of implied warranties, so parts of this section may not apply to you.
 

9. Limitation of liability

TO THE FULLEST EXTENT PERMITTED BY LAW, PROTON PREP, INC. WILL NOT BE LIABLE FOR ANY INDIRECT, INCIDENTAL, CONSEQUENTIAL, SPECIAL, EXEMPLARY, OR PUNITIVE DAMAGES, OR FOR ANY LOST PROFITS, LOST TAX BENEFITS, LOST OPPORTUNITY, OR LOST DATA, ARISING OUT OF OR RELATING TO THE TOOLS OR THESE TERMS, WHETHER OR NOT WE HAVE BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

TO THE FULLEST EXTENT PERMITTED BY LAW, OUR TOTAL AGGREGATE LIABILITY ARISING OUT OF OR RELATING TO THE TOOLS OR THESE TERMS WILL NOT EXCEED ONE HUNDRED U.S. DOLLARS ($100). THE TOOLS ARE PROVIDED WITHOUT CHARGE, AND THIS LIMITATION REFLECTS THE ALLOCATION OF RISK BETWEEN US.

Nothing in these Terms excludes or limits liability that cannot be excluded or limited under applicable law, including liability for fraud, willful injury, or violation of law under California Civil Code §1668.

Some jurisdictions do not allow the limitation or exclusion of liability for incidental or consequential damages, so parts of this section may not apply to you.
 

10. Indemnification

If you use a Tool in the course of your own professional practice or business, you agree to defend, indemnify, and hold harmless Proton Prep, Inc. and its officers, directors, and agents from any third-party claim, and any resulting damages, losses, and reasonable attorneys' fees, arising out of your use of a Tool or its output in advising or serving your own clients, your breach of these Terms, or your violation of applicable law.

This section does not apply to a consumer using a Tool for personal planning purposes.
 

11. Third-party material

The Tools rely on published data, including rates and actuarial tables issued by the Internal Revenue Service. We do not control that data and are not responsible for its accuracy, availability, or timeliness. Where a Tool links to a third-party site, we do not endorse it and are not responsible for its content.
 

12. Changes and availability

We may modify, suspend, or discontinue any Tool at any time, with or without notice. We may revise these Terms; the revised version applies from the date it is posted, and continuing to use a Tool after that date means you accept it. Material changes will be noted on this page.
 

13. Governing law and venue

These Terms are governed by the laws of the State of California, without regard to conflict-of-laws rules. Any action arising out of or relating to the Tools or these Terms will be brought exclusively in the state or federal courts located in San Luis Obispo County, California, and you consent to personal jurisdiction there.

Before filing, the parties will attempt in good faith to resolve the dispute informally by written notice to the address in Section 15, followed by a period of at least thirty days.
 

14. General

If any provision of these Terms is held unenforceable, the remainder continues in effect and the unenforceable provision is modified to the minimum extent necessary to make it enforceable. Our failure to enforce a provision is not a waiver of it. You may not assign these Terms; we may assign them in connection with a merger, reorganization, or sale of assets. These Terms, together with the Privacy Policy, are the entire agreement between you and Proton Prep regarding the Tools. Sections 2, 3, 7, 8, 9, 10, 13, and 14 survive any termination of your access.
 

15. Contact

Proton Prep, Inc. info@protonprep.com
 

bottom of page