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Thursday, April 08, 2010
United States: House Votes To Limit GRATs
A GRAT is often a useful and tax-efficient technique for transferring to children property that the transferor expects to appreciate in value. In taking advantage of this technique, the transferor (the "grantor" of the trust) creates an irrevocable trust, places property into the trust as a gift, and retains the right to a fixed payment each year until the GRAT term ends. Often the payments are described as percentages of the initial fair market value of the property transferred to the GRAT, and often those payments increase each year in order to reduce the amount of the taxable gift and to keep the largest amount of the appreciating assets in the GRAT as long as possible. Read more...posted by Charles Monat Associates at 11:39 AM
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