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A GRAT can be a great way to transfer a business
September / October 2011
Newsletter: Real Estate Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 979
Abstract: A grantor retained annuity trust (GRAT) can help a business owner minimize gift and estate tax liability associated with transferring ownership interests while retaining an income stream for a specified period of time. And it may be particularly powerful in the current economic environment, where the lifetime gift tax exemption is high and the value of a business may be lower than it was a few years ago. This article describes the nuts and bolts of this irrevocable trust, along with IRS rules on the trust instrument used to create a GRAT. A sidebar compares a GRAT with a grantor retained unitrust (GRUT) and grantor retained income trust (GRIT).
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And the survey says … Assess your operations by asking staff and physicians the right questions
Winter 2008
Newsletter: Vital Signs
Price: $225.00, Subscriber Price: $157.50
Word count: 979
Abstract: Many physicians and managers are so busy with the day-to-day operations of their practices that they don’t take the time to conduct regular diagnostic check-ups of the business. By surveying physicians and staff about the state of the practice, practice leadership can gain great insight into any problems that may be brewing or discover issues that need to be addressed immediately. This article shows how to structure a survey and suggests some questions to ask.