Low Internal Revenue Service discount rates make this an ideal time to use grantor retained annuity trusts (GRATs), as it's easier now to get over the hurdle that makes the GRAT effective. Still, the fact that one has to beat the IRS discount rate does create uncertainty that still makes some donors reluctant to employ the strategy. We've identified a way that could improve taxpayers' chances for success. Our research into current stock option premiums suggests that pursuing covered call ...

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