GRATs: The long and short of it
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Description
Abstract: The grantor retained annuity trust (GRAT) can be a powerful estate planning tool. But the appropriate length of a GRAT’s term is at times a source of confusion among people planning their estates and a subject of debate among experts. There are important differences between short-term and long-term GRATs; to decide which is best, a person needs to factor in his or her age, health, and risk tolerance, along with the IRS’ Section 7520 rate of return, the nature and projected performance of the assets being contributed, and the availability of valuation discounts (which this article discusses in a sidebar).
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