TITLE

Shelf GRATs

AUTHOR(S)
Parthemer, Mark R.
PUB. DATE
May 2013
SOURCE
Probate & Property;May/Jun2013, Vol. 27 Issue 3, p52
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
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.
ACCESSION #
90337551

 

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