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Feb 20, 2016 ... A grantor retained annuity trust (GRAT) is an irrevocable trust into which a one- time transfer of property is made in exchange for the payo.


Assume a $10,000,000 asset. The grantor is age 60. The grantor is considering a 10 year. GRAT. May, 2011, IRC § 7520 Rate = 3.00% (120% Federal Mid-term ...


A. A grantor retained annuity trust (“GRAT”) is a technique for transferring assets in a ... 2009. 3,500,000. 2010. Unlimited. 2011. 1,000,000 (indexed for inflation) ...


A Grantor Retained Annuity Trust (GRAT) is a complex financial tool used to transfer wealth from ... GRAT works by the grantor irrevocably gifting assets with high appreciation potential to ... 2011-50- http://www.irs.gov/pub/irs-irbs/irb11-50. pdf.


How to determine if a Grantor Retained Annuity Trust or Grantor Retained ... If Congress does nothing, the federal estate tax will automatically return in 2011.