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Estate Planning

: Wills, Trusts & Estates Prof Blog

December 2010 is the Best Time to Create a GRAT

By Trusts EstatesProf

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A GRAT is a trust into which the grantor transfers property and retains a stream of annuity payments. If the grantor survives the term, the remaining property is passed on to the beneficiaries. The IRS requires that the annuity payments...

Full post as published by Wills, Trusts & Estates Prof Blog on December 12, 2010 (boomark / email).

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