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 …

Apr 14, 2025 · 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.

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.

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 …

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 …

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 …

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 …