GRAT

(redirected from Grantor Retained Annuity Trust)
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AcronymDefinition
GRATGrantor Retained Annuity Trust
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Planning Point: A grantor retained annuity trust (GRAT) can be zeroed out (i.
14 suggest that its protection should not apply to a self-settled trust like a charitable remainder trust or grantor retained annuity trust.
1 GRANTOR RETAINED ANNUITY TRUST (Term With Reversion--Table 90CM) Transfer to Trust: $500,000 Age: 60 Frequency of Payments: Annual Section 7520 Interest Rate: 5.
The use of Grantor Retained Income Trusts (GRITs), Grantor Retained Annuity Trusts (GRATs) and Grantor Retained Unitrusts (GRUTs) can be used as effective tools in estate planning for S Corp shareholders.
2036 1 regulations' that demonstrate how to calculate the portion of a graduated grantor retained annuity trust that is includible in the estate of a grantor who predeceases the term of the trust.
The regulations provide a method for determining the portion of the corpus of a grantor retained annuity trust or grantor retained unitrust that is includible in the grantor's gross estate under Sec.
Ideally, a Grantor Retained Annuity Trust (GRAT) can provide an individual the opportunity to remove assets from his or her estate at little or no gift tax cost while shifting all future appreciation in the value of those assets, transfer tax free, to designated beneficiaries within the protective shield of a trust arrangement.
WHILE THE NATION'S ATTENTION is riveted on negotiations between the Administration and Congress over the final disposition of the Bush-era tax cuts, advisors to the affluent are breathing easy that one estate planning technique, the grantor retained annuity trust, has survived the legislative process intact.
A grantor retained annuity trust allows you to pass assets you believe will appreciate in value to family members at discounted levels.
2) Alternatively, the grantor can create a grantor retained annuity trust (GRAT), a grantor retained unitrust (GRUT), or a qualified personal residence trust (QPRT), all of which are grantor trusts.
Grantor retained annuity trust, or GRAT, is another commonly used tool.
The regulations provide the method required to determine the portion of the trust corpus of a grantor retained annuity trust or grantor retained unitrust that is includible in the grantor's gross estate under Sec.
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