TITLE

Maybe It Works, Maybe It Doesn't: Installment Sales to Grantor Trusts

AUTHOR(S)
Gallo, Jon J.
PUB. DATE
April 2003
SOURCE
Journal of Financial Planning;Apr2003, Vol. 16 Issue 4, p38
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Analyzes the concept of installment sales to grantor trusts. Preference of a sale to a grantor trust to the use of a grantor retained annuity trust in a number of areas such as discount/interest rate; Allocating generation-skipping transfer tax exemption to a trust; End loading; Reducing the gift to zero; Estate tax inclusion.
ACCESSION #
9505443

 

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