An improved element, derived from the admittance parameters of a uniform distributed RC network, is proposed for use in a finite element simulation program. Its superiority over the simple RC element in the modeling of trimmed distributed RC structures is demonstrated. The improved element has been used to analyze the effects of single trim cuts, double trim cuts, and L-shaped trim cuts upon the performance of uniform distributed RC networks. The frequency response of top-hat type structures with various geometries has also been examined, together with the effect of a trim cut upon their frequency response.