Grantor retained annuity trusts (GRATs) have long been a darling of estate planners. Properly designed, they can transfer future growth in value to family beneficiaries free of gift tax risk. Recently proposed Internal Revenue Service regulations make GRATs even more attractive by reducing the estate tax risks traditionally associated with long-term GRATs.
All access premium subscription
Please Log in if you are currently a Trusts & Estates subscriber.
If you are interested in becoming a subscriber with unlimited article access, please select Subscription Options below.
Questions about your account or how to access content?
Contact: [email protected]
0 comments
Hide comments
