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WebOct 24, 2015 · Both of the GRATs provided that at the end of their annuity terms, the remaining assets would be payable to the family trust. Husband and Wife each filed a gift tax return consenting to split the ... WebOct 1, 2024 · GRATs are excellent vehicles for transferring appreciation to beneficiaries with little to no gift tax cost. They work especially well when interest rates are low. The trusts can be structured with substantial …
WebMay 27, 2024 · A GRAT is a unique trust strategy that could help individuals and families reduce their potential estate-tax liability by freezing a portion of their estate’s value today while shifting the appreciation of those assets to beneficiaries potentially free of …
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