Shelf GRATs: Protect Against Rising Rates and Adverse Tax Law Changes

Volume 27 No. 3

By

Mark R. Parthemer, AEP, is managing director and fiduciary counsel—Southeast Region Head for Bessemer Trust. He serves as co-chair of the Non-Tax Issues Affecting the Planning and Administration of Estates and Trusts Committee, co-chair of the ABA Task Force on Wills for Underserved Populations, and as an ABA RPTE Liaison to Synergy Summit.

Shelf GRATs may be an important addition to an advisor’s estate planning toolkit as a hedge against a client’s GRAT planning being thwarted by rising IRC § 7520 rates and possible adverse tax law changes.

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