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GRATS: On a Roll

The impact of decisions that planners make about GRATs in transferring wealth can now be more precisely quantified. Advances in quantitative modeling and capital-markets forecasting allow us to evaluate the interactions among the moving parts that determine the success of a grantor retained annuity trust (GRAT),1 including the trust's term and allocation, the Internal Revenue Code Section 7520 hurdle
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The impact of decisions that planners make about GRATs in transferring wealth can now be more precisely quantified. Advances in quantitative modeling and capital-markets forecasting allow us to evaluate the interactions among the moving parts that determine the success of a grantor retained annuity trust (GRAT),1 including the trust's term and allocation, the Internal Revenue Code Section 7520 hurdle rate and prevailing market valuations.

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