Furthermore, Treas. Reg. §1.664-3(a)(1)(i)(b)(2) allows the CRUT to pay a "makeup amount", which means if the trust income is lower than the selected fixed percentage, the trustee can distribute a "make up amount" from the trust's income in subsequent years. This is known as a "net income/makeup CRUT", or "NIMCRUT". For example, assume the NICRUT above distributed $70,000, and had $130,000 of trust income the following year. Assume the NICRUT included the makeup provision (making it a NIMCRUT). The NIMCRUT would distribute the $130,000 to the annuity beneficiary.