The Grantor Retained Annuity Trust: Leveraging Gifts with Minimal Gift Tax Risk
One of the most valuable tools in the estate planner’s toolbox is the Grantor Retained Annuity Trust (“GRAT”). The presenter will describe how GRATs work, when to use them, and why they have nearly zero gift tax risk. The presentation will include specific examples so the attendees will leave the session having a solid understanding of GRATs. It will also include examples illustrating the advantages of using valuation discount planning along with the GRAT.
- Learn how GRATs work and how to explain them
- Learn when to use GRATs versus installment sales
- Learn how to fund them with business interests subject to valuation discounts
- Learn where GRATs fit into the current political climate
Presenter: Steven J. Oshins, JD, AEP (Distinguished)
CLE: 1.0 general credit
States Pre-Approved: AR, CA, CO, NJ, NY, OK, PA, VT
(AK, AZ, CT, MO, NH eligible to claim credit)
We will supply you with the information needed to self-apply in other states.
Contact email@example.com for CLE assistance.
WealthCounsel members: This CLE eligible program is complimentary for WealthCounsel members. Please access and view it here via the member website for optimal experience and inclusion in your CLE Profile Account.