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Short-term grantor-retained annuity trusts (GRATs) or qualified personal residence trusts (QPRTs) whose terms end before the Act's sunset provisions will still be an effective planning technique for very high net-worth clients.
Amid pressure to close the yawning federal budget gap, congress is mulling over several bills that would significantly narrow the advantages of using grantor-retained annuity trusts (GRATs) to avoid estate and gift taxes.
The article discusses grantor-retained annuity trusts (GRATs) in this context.
19) Certain techniques, like grantor-retained annuity trusts (GRATs), charitable lead annuity trusts (CLATs), and private annuities do better in low interest rate environments, whereas others, most notably, qualified personal residence trusts (QPRTS) and charitable remainder annuity trusts (CRATS) fare worse.
Since IRC section 2702 was enacted, grantor-retained annuity trusts (GRATs) and grantor-retained unitrusts (GRUTs) have become popular succession-planning tools.
The grantor-retained annuity trust (GRAT) is a wealth transfer vehicle that receives its initial funding from the grantor and transfers annuity payments to the grantor's personal portfolio each year.
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