Because these techniques produce little, if any, taxable gifts, even those clients who anticipate estate tax repeal (or reform) should not be reluctant to use them. All three techniques also provide the transferor with an income stream for a...英国华人论坛
The Basics A GRAT is a trust with a specific term (i.e., 2 years or longer). The grantor transfers assets to the GRAT and retains the right to receive a fixed annual payment during the specified term. The annual payment or annuity is a perc...英国华人论坛
Design: Following is a summary of the basic structure of a sale to a grantor trust:The grantor creates an irrevocable trust for the benefit of his/her descendants. The trust is specifically designed so that the grantor is taxed on the trust...英国华人论坛