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Home 9 Event 9 Insights on Estate Planning | Part II: Grantor Retained Annuity Trust (GRATs)

Insights on Estate Planning | Part II: Grantor Retained Annuity Trust (GRATs)

When: July 7, 2020

Grantor Retained Annuity Trusts (GRATs) have long been an excellent estate planning strategy to transfer the appreciation of an asset with little or no gift tax consequences. But this July, the strategy is even more appealing because the IRS-imposed rate that acts as a โ€œhurdleโ€ to a GRATโ€™s success is at an all-time low of just 0.60%. In this episode of Insights on Estate Planning, Michael Clear and Robert Benjamin discuss the mechanics of GRATs and how to effectively use them to your advantage while the rate is still historically low.

 

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