Shelf GRATs

Parthemer, Mark R.
May 2013
Probate & Property;May/Jun2013, Vol. 27 Issue 3, p52
The article discusses the benefits of grantor retained annuity trust (GRAT) as a tax planning vehicle when transfering gift, estate, and income tax-free assets. It details the applicability of GRAT and its growth above the hurdle rate on a donor's estate. It explains the risks in anticipating future GRAT or rolling GRAT program when the donor dies, the assets decline in value, the tax rate increase, and the changes in the prohibition of short-term GRAT.


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