Valuations for Estate and Gift Tax Returns: Why You Should Think About a GRAT Today
Executive Summary A Grantor Retained Annuity Trust (GRAT) is an irrevocable trust funded with a single contribution of assets that shifts future appreciation of assets to beneficiaries at a minimal gift tax cost. GRATs are uniquely attractive in a volatile market environment where declines in valuations can set investors up for returns in excess … Continued