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

GRANTOR RETAINED ANNUITY TRUST. (GRAT). By. Leo J. Cushing, Esq., CPA , LLM. Cushing & Dolan, P.C.. Attorneys at Law. 375 Totten Pond Road, Suite 200 ... II. EXAMPLE. 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% ...

www.heritagesllc.com/sites/all/files/asxtemplate/attachments/HS_AMI_Grantor%20Retained%20Annuity%20Trusts%20(GRATs)_0.pdf

In a grantor retained annuity trust (GRAT), a grantor transfers assets into an irrevocable ... September 2011. 2 IRC Section 2036. 3 A Grantor Trust is one that triggers the Grantor Trust Rules (IRC Sections 671-678). 4 Internal Revenue Code Section 2702(b) defines a “Qualified interest” as: (1) any interest which consists of ...

www.varnumlaw.com/newsroom-publications-grantor-retained-annuity-trust-grat

The Grantor Retained Annuity Trust (GRAT) is a popular method of transferring wealth to children without incurring gift or estate taxes.

www.ashbrokerage.com/docs/advmkts/8591.pdf

A Grantor Retained Annuity Trust (GRAT) is a tax efficient, well established, technique for transferring assets (including business interests) to the next generation. In a Grantor Retained Annuity Trust (GRAT) the grantor transfers an asset to an irrevocable trust in return for an annuity interest, typically for a term of years.

www.americanbar.org/content/dam/aba/events/taxation/taxiq-fall11-carter-mendingwaywardstrategies.pdf

Oct 22, 2011 ... Grantor Retained Annuity Trusts. A. In General. 1. Overview of GRATs. Section 2702 of the Internal Revenue Code. 3 specifically authorizes the grantor retained annuity trust, or "GRAT". A GRAT is a trust in which the grantor contributes assets to the trust and retains the right to receive an annuity for a term of ...