Although the grantor retained annuity trust (GRAT) is an excellent estate-planning technique, it can be complicated to create, depending upon the client and assets involved. Hard-to-move assets can mean problems. Questions about when the GRAT is created impact annuity payments. Clients can drag their feet, then suddenly be impatient for the GRAT, causing a terrible time crunch. One handy tool to help with such difficulties is the “revocable GRAT.” It also can help advisors plan now for a
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