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GRAT expectations – A zeroed-out GRAT can transfer wealth tax-free
January / February 2008
Newsletter: Estate Planner
Price: $225.00, Subscriber Price: $157.50
Word count: 562
Abstract: A zeroed-out grantor retained annuity trust (GRAT) may be an attractive addition to an estate plan if a person has a large estate and has used up the $1 million lifetime gift tax exemption (or wishes to preserve the exemption for other purposes). This article details how a zeroed-out GRAT works.