leading provider of tools & intelligence to the estate planning community volume 2 no. 4 The Quarterly Counselor October 2008 ® Grantor Trusts Revisited By: Daniel Capobianco, Esq. O n April 17, 2008, Revenue Ruling 2008-22 was issued -- adding substantial clarity to an issue that is often ...
GRANTOR RETAINED ANNUITY TRUSTS A grantor retained annuity trust ("GRAT") is one of several investment driven estate planning techniques that try take advantage of the applicable Section 7520 rate. 1 If the assets in the GRAT appreciate at more than the 7520 rate, and the grantor survives until ...
Planning with Trusts Trusts are devices for estate planners to use to assist their clients in achieving goals that cannot be achieved through the "outright" disposition of assets to the clients'heirs.
ALI-ABA Estate Planning Course Materials Journal | 39 A Primer On Sales To Intentionally Defective Grantor Trusts Mark S. Poker A. Introduction 1.
1 Copyright ©Miller, Monson, Peshel, Polacek & Hoshaw, 2002 Intentionally Defective Grantor Trusts What Is An Intentionally Defective Grantor Trust?
Page 1 of 3 Grantor Access to Funds in an Irrevocable Life Insurance Trust by Robert B. Ritter, Jr. InsMark Chairman/CEO This article discusses four alternative planning techniques that make irrevocable trusts much less irrevocable.
"INTENTIONALLY DEFECTIVE" GRANTOR TRUSTS BOON OR BANE? By: Robert D. Kaplow I. GRANTOR TRUSTS - BACKGROUND A. Parties: 1. Grantor (or Donor or Settlor) - person creating the trust and contributing assets to the trust.
PAGE 1 COPYRIGHT © 2011 JULIUS GIARMARCO, ESQ. A Grantor Retained Annuity Trust or "GRAT" is one of the most powerful and tax efficient wealth transfer tools available today.
A/72144602.1 Alert > Estate Planning Short-Term Grantor Retained Annuity Trust (GRAT) Here is a simple illustration of how a short-term Grantor Retained Annuity Trust ("GRAT") works.
5305 Form Do not file with the Internal Revenue Service Traditional Individual Retirement Trust Account (Rev. March 2002) (Under section 408(a) of the Internal Revenue Code) Department of the Treasury Internal Revenue Service The grantor named above is establishing a traditional individual ...