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en.wikipedia.org/wiki/Grantor_retained_annuity_trust

A grantor-retained annuity trust is a financial instrument commonly used in the United States to ... On 12 January 2011, the director of the USPTO initiated a reexamination of US patent 6,567,790. The reexamination serial number is 90/ 009,868 ...

www.cpapracticeadvisor.com/news/12414341/grantor-retained-annuity-trusts-grat-are-in-the-news-again

Jun 4, 2018 ... Before we get into the nuts and bolts of a recent District Court Case, let's take a moment to discuss GRATs. First of all, with the new tax law the ...

www.csglaw.com/in-low-interest-rate-environment-grantor-retained-annuity-trusts-remain-attractive

A low section 7520 rate is particularly favorable for clients interested in creating a Grantor Retained Annuity Trust ("GRAT"). A GRAT is an irrevocable trust that ...

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.irs.gov/pub/irs-wd/201442046.pdf

Oct 17, 2014 ... plan and on Date 1, Grantor established GRAT 1 and GRAT 2. ... annuity for four years, after which the remaining trust assets, if any, would pass ...