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The ABCDs of GRATs and QPRTs: Basics, Use Cases, and More

The ABCDs of GRATs and QPRTs: Basics, Use Cases, and More

$129.00

In this presentation, Griffin Bridgers presents a high-level overview of the taxation, purposes, benefits, and cautions of using grantor retained annuity trusts (GRATs) and qualified personal residence trusts (QPRTs).

During this one-hour presentation, you will learn

  • the concept of retained interest trusts and how the Internal Revenue Code (I.R.C.) addresses prior abuses;
  • a review of I.R.C. § 2702 and its requirements;
  • structural considerations, term limits, and payment requirements of GRATs and QPRTs;
  • choice of assets and issues relating to asset mix for both GRATs and QPRTs;
  • payment of annuity amounts and income tax considerations;
  • calculations of the gift tax values for GRATs and QPRTs;
  • how IRS minimum interest rates affect GRATs and QPRTs;
  • the effect of a grantor dying during the trust term;
  • operation of a GRAT or QPRT after the end of its term;
  • estate tax calculations for GRATs under I.R.C. § 2036; and
  • rental and sale issues for a residence held by a QPRT.

Presented by: Griffin Bridgers, JD, LLM

CLE: 1.0 General credit

Approved States: CA, CO, GA, IL, NJ, NV, NY, OK, PA, TN, UT, VT

(AK, AZ, CT, FL, ND, MO, NH, & TX are eligible to claim credit.)

We will supply you with the information needed to apply in other states.

Contact shopcle@wealthcounsel.com for CLE assistance.

WealthCounsel members: This CLE eligible program may be complimentary for WealthCounsel members, depending upon their subscription bundle.  Please access and view it here via the member website for optimal experience and inclusion in your CLE Profile Account.

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