Category Archives: GRATs

Rolling GRATs

Posted on March 15, 2010 by David L. Silverman, J.D., LL.M. (Taxation)

A GRAT is a grantor trust for a term of years in which the grantor retains a fixed annuity interest and makes a gift of the remainder interest. The present value of the remainder interest is the amount of the … Continue reading →

Posted in Estate Planning, GRATs, Trusts | Leave a comment