Title
Drafting and Administration to Maximize GRAT Performance
By
Burnell E. Steinmeyer Jr.
Description
Drafting and Administration to Maximize GRAT Performance By Jonathan G. Blattmachr, Diana S.C. Zeydel, and Austin W. Bramwell Darren Gygi Grantor retained annuity trusts retained annuity interest. Under cur-Third, the grantor must ensure that (GRATs) continue to be an rent law, the IRS does not adjust the the retained interest will constitute (in important estate planning value of the gift based on the actual whole or in part) a “qualified interest.” strategy because of the unique lever-rate of...

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