BarbriSFCourseDetails
  • videocam On-Demand
  • card_travel Health
  • schedule 90 minutes

Grantor Retained Annuity Trusts: Tax-Efficient Estate Planning Techniques

Leveraging GRATs to Preserve and Transfer Assets

$297.00

This course is $0 with these passes:

CLE
ALL
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About the Course

Introduction

This CLE course will prepare estate planning attorneys to identify estate planning opportunities in grantor retained annuity trusts (GRATs). The panel will outline how to structure GRATs and teach skills for evaluating various tax impacts of GRATs as tax and investment planning vehicles.

Description

A GRAT is an effective vehicle to transfer assets and property that will likely appreciate in value to heirs. When set up correctly, these trusts afford their grantors reduced tax liability for gifts to children, while the underlying assets continue to grow in value.

When the trust term ends, the remainder interest passes to the grantor’s children. So long as the grantor survives the GRAT term, the amount that passes to the children is not subject to estate tax.

Although the grantor survivorship requirement suggests GRAT terms of short duration—often just two years, recent trends favor longer-term GRATs that allow the trust to lock in current low interest rates or values. Current low interest rates make GRATs particularly advantageous at this time.

Listen as our panel of experienced estate planning attorneys discusses best practices for maximizing the benefits of GRATs.

Presented By

James Carolan
Vice President Wealth Manager
Unknown Last Name C
Eric M. Kramer
Partner
Farrell Fritz, P.C.

Mr. Kramer focuses on estate and business succession planning for high-net-worth individuals and families. He advises clients on wills, trusts and the tax implications of the various methods of transfer of closely held businesses. He represents clients before federal and New York State Tax Authorities. He has been quoted in The Wall Street Journal, The New York Times, Newsday and AARP The Magazine on estate tax issues.

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Scott Tippett
Atty
Unknown Last Name T
Credit Information

  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.


  • Live Online


    On Demand

Date + Time

  • event

    Wednesday, March 14, 2018

  • schedule

    1:00 PM E.T.

  1. Structuring GRATs
    1. Regulatory and statutory requirements
    2. Impact of low interest rates
    3. Threat of statutory changes
  2. Tax consequences for GRATs
    1. Gift tax implications
    2. Estate tax implications
    3. Generation-skipping transfer tax implications
    4. Income tax implications

The panel will review these and other key issues:

  • What are the statutory and regulatory requirements for structuring GRATs?
  • How do the current interest rates impact the viability of GRATs?
  • What are effective planning approaches for using GRATs?