Grantor retained annuity trusts are a black letter, Internal Revenue Code authorized, technique that can be used to transfer assets to family members or other loved ones with minimal use of the grantor’s lifetime transfer tax exclusion.  GRATs have been with us for 35 years now and will be even more popular if the “sunset” of high transfer tax exemptions actually occurs at the stroke of midnight on December 31, 2025.

This session will be valuable for all who have yet to engage in GRAT planning and also for those who frequently use GRATs as one of the wealth planning strategies they implement for their clients.  In this dynamic and interactive session, we’ll cover:

• GRAT design fundamentals: including qualification requirements, term and payout rate selection strategies, and creative options to supercharge outcomes
• Identifying ideal clients for GRATs
• Selecting ideal assets to fund into a GRAT
• The art of giving away appreciating and income-producing property while retaining an income interest in the property for a period of years
• Removing the value of the gifted assets and all future appreciation from inclusion in the grantor’s estate
• How to minimize the adverse effects of an IRS audit contest dealing with gift tax valuation challenges
• How to transfer unlimited wealth without paying transfer tax
• Real-life GRAT examples illustrating significant wealth transfer results