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www.cushingdolan.com/Grantor-Retained-Annuity-Trust.pdf

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 ...

www.sontagadvisory.com/whitepaper/primer-grantor-retained-annuity-trust-grat

The Grantor Retained Annuity Trust (“GRAT”) allows the grantor to transfer the appreciation on an asset to family members at a minimal gift tax cost. This paper  ...

www.law.cornell.edu/wex/grantor-retained_annuity_trust

A form of Grantor-Retained Trust, the Grantor-Retained Annuity Trust (commonly referred to as GRAT) is set up when a donor makes a donation to a trust.

www.forbes.com/2010/03/24/estate-gift-tax-house-jobs-bill-personal-finance-obama-grat-crackdown

Mar 24, 2010 ... The technique, known as a grantor retained annuity trust, or GRAT, ... proposal last year and again this year in his 2011 budget proposal, ...

www.greenbergandrapp.com/sites/greenberg/files/attachments/Grantor%20Retained%20Annuity%20Trusts%20(GRATs).pdf

In a grantor retained annuity trust (GRAT), a grantor transfers assets into an irrevocable trust and receives ... At the conclusion of the GRAT term, any property that remains in the trust is transferred to the trust's ... September 2011. 2 IRC Section ...