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

Gallo, Jon J.
April 2003
Journal of Financial Planning;Apr2003, Vol. 16 Issue 4, p38
Academic Journal
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.


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