By using a Grantor Retained Annuity Trust (GRAT), a client can transfer significantly appreciating assets to family members at a reduced transfer tax cost. This article discusses strategies for maximizing the effectiveness of a GRAT.
Wand, Barbara Freedman
"Transferring Wealth with the Grantor Retained Annuity Trust: GRATifying Results at Low Cost,"
Marquette Elder's Advisor: Vol. 2
, Article 10.
Available at: https://scholarship.law.marquette.edu/elders/vol2/iss1/10