what is an inclusion ratio of zero
Thus, the inclusion ratio is (1-1) or zero. For a remainder unitrust, if the exemption is equal to or greater than the noncharitable transfer, the inclusion ratio is zero and all the trust distributions to grandchildren are exempt from GSTT.nclusion Ratio and Applicable Fraction The inclusion ratio is used to determine the actual tax rate. The inclusion ratio times the top rate produces the actual GSTT rate. The inclusion ratio is defined as one minus the applicable fraction.