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            Protecting You & Your Family Since 2001

            Grantor Retained Annuity Trusts

            "Grantor Retained Annuity Trusts" (or GRATs), if structured properly, are effective in allowing wealthy individuals to retain an annuity interest in appreciating assets for a specified term of years while ultimately transferring these assets (including any appreciation associated with it) to beneficiaries at the end of the trust term with minimal, if any, gift tax implications. GRATs are much more effective in times when interest rates are low. The grantor has the ability to swap assets within the Trust without income tax or capital gains consequences thereby providing greater planning opportunities. As is the case with QPRTs the goal is to structure the term so that the grantor is capable of surviving the full term and that any assets transferred to the GRAT will not be included in the grantor's taxable estate for estate tax purposes.