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- Title
Sophisticated estate planning using GRITS, GRATS, and GRUTS.
- Authors
Kramer, Eric M.
- Abstract
Discusses the use of a Grantor Retained Income Trust (GRIT), Grantor Retained Annuity Trust (GRAT) and Grantor Retained Unitrust (GRUT) in estate tax planning. Description of GRIT; Applicability of Internal Revenue Code Sec. 2702; Personal residence GRIT; Comparison between GRAT and GRUT; Criteria for interests to qualify as GRATS or GRUTS.
- Subjects
TRUSTS &; trustees; INHERITANCE &; transfer tax; TAX planning; EVALUATION
- Publication
CPA Journal, 1993, Vol 63, Issue 9, p48
- ISSN
0732-8435
- Publication type
Article