Great time for a GRAT

Burke, Megan M.
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Association of International Certified Professional Accountants

Grantor retained annuity trusts (GRATs) ­represent an opportunity for a client to transfer appreciating assets to the next generation with little to no gift or estate tax consequences. Wealthy families can use GRATs to freeze the value of their estate while transferring any future appreciation to the next generation free of tax. Additionally, GRATs have little downside.

Article originally published by Journal of Accountancy. Published online 2019.
Permission to deposit the published version was given through direct contact with the publisher. For more information please see the faculty member's entry in Project INDEX -- EDH 7/18/23
Grantor retained annuity trusts, Fixed-term irrevocable trust, Annuity stream
This is the published version of an article that is available at Recommended citation: Burke, M. M. (2019, October 1). Great time for a GRAT. Journal of Accountancy. Retrieved February 14, 2023, from This item has been deposited in accordance with publisher copyright and licensing terms and with the author’s permission.