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grantor retained annuity trust (GRAT)

A financial tool where the grantor transfers interest in a real property to an individual acting as a trustee for a specified period of time. The grantor in turn receives an annuity amount based on the assets value during the time the trust was created. The trust is often used to enable individuals to make large financial gifts to members of their family without having to incur the gift tax imposed by the IRS.

Related information about grantor retained annuity trust (GRAT):
  1. Grantor retained annuity trust - Wikipedia, the free encyclopedia
    A grantor retained annuity trust (commonly referred to by the acronym GRAT), is a financial instrument commonly used in the United States to make large ...
     
  2. Grantor Retained Annuity Trust (GRAT) Definition | Investopedia
    An estate planning technique that minimizes the tax liability existing when intergenerational transfers of estate assets occur. Under these plans, an irrevocable ...
     
  3. Overview of Grantor Retained Annuity Trusts - McGuireWoods LLP
    A Grantor Retained Annuity Trust (“GRAT”) is one of the estate planning techniques based primarily on interest rate assumptions. Clients create GRATs using ...
     
  4. The Grantor Retained Annuity Trust
    Jul 1, 2012 ... One vehicle that may be useful is the grantor retained annuity trust (GRAT). A GRAT may be appropriate for owners who have a life expectancy ...
     
  5. Basics of GRAT A grantor retained annuity trust (GRAT) is a useful ...
    A grantor retained annuity trust (GRAT) is a useful strategy to shift wealth from one generation to the next with little risk and typically little or no gift tax. A GRAT ...
     
  6. Grantor Retained Annuity Trust - GRAT: Definition from Answers.com
    Grantor Retained Annuity Trust (GRAT) Irrevocable trust into which the grantor places assets and receives in turn a fixed amount of income from a fixed.
     
  7. Grantor Retained Annuity Trust (“GRAT†) Planning
    Grantor Retained Annuity Trust (“GRAT”) Planning. General Planning Memorandum. What is a GRAT? - Central bullet points summarizing planning involving a ...
     
  8. Grantor Retained Annuity Trusts(GRAT) | Nash & Kromash, LLP ...
    One such strategy, which is relatively new and somewhat sophisticated, is the establishment of a Grantor Retained Annuity Trust (“GRAT”). A GRAT is an ...