Apr 10, 2025 · What Is a Grantor Retained Annuity Trust (GRAT)? A grantor retained annuity trust (GRAT) is an estate planning tool used to minimize taxes on large financial gifts made to family …

Apr 14, 2025 · What is a GRAT? A GRAT is a trust created so that individuals and families can move wealth to heirs while using little, if any, of their lifetime federal gift and estate-tax exclusion. An …

A grantor-retained annuity trust (commonly referred to by the acronym GRAT) is a financial instrument commonly used in the United States to make large financial gifts to family members without paying a …

May 8, 2023 · Learn about what a GRAT (Grantor Retained Annuity Trust) is, what the pros and cons are, and when you should consider using it.

Mar 10, 2025 · During the GRAT term, the grantor is the only beneficiary of the trust, and the annuity payments are the only distributions made from the GRAT.

Nov 25, 2025 · What Is a Grantor Retained Annuity Trust, or GRAT? A grantor retained annuity trust, or GRAT, can help you transfer wealth to heirs while reducing your tax liability.

Apr 29, 2025 · The Grantor Retained Annuity Trust ("GRAT") is one of the most powerful estate planning tools available to high–net–worth families to efficiently transfer wealth to the next generation.

Grantor Retained Annuity Trusts (GRATs) A properly structured GRAT can help donors transfer significant assets to their beneficiaries with no estate tax and a significantly reduced gift tax cost.

Nov 11, 2025 · What is a GRAT? A GRAT is a type of trust you can create and fund with assets from your portfolio. The trust has a predefined term, usually at least two years, with a regular payment …

The primary benefit of a Grantor Retained Annu­ity Trust (“GRAT”) is to “freeze” the value of a property transferred to the trust, typically busi­ness interests, securities, or real estate, so that the future …