EPISODE · Mar 30, 2022 · 23 MIN
The Limits of GRATs
from Wealth and Law
Brent discusses the limits of Grantor Retained Annuity Trusts (GRATs). He talks about existing statutory and case law limitations on their use and the IRS view in CCA 202152018 that potentially creates additional risk for practitioners. He also offers practical solutions to plan for these limitations.
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