Grantor Retained Annuity Trusts: Tax-Efficient Estate Planning Techniques
Leveraging GRATs to Preserve and Transfer Assets
Recording of a 90-minute CLE webinar with Q&A
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.
- Structuring GRATs
- Regulatory and statutory requirements
- Impact of low interest rates
- Threat of statutory changes
- Tax consequences for GRATs
- Gift tax implications
- Estate tax implications
- Generation-skipping transfer tax implications
- 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?
Eric M. Kramer
Mr. Kramer focuses on estate and business succession planning for high-net-worth individuals and families. He... | Read More
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.Close
James A. Carolan, JD, CWS®
Vice President Wealth Manager
Monroe Bank & Trust
Mr. Carolan has more than 20 years of experience in estate planning, including planning for non-U.S. citizens or... | Read More
Mr. Carolan has more than 20 years of experience in estate planning, including planning for non-U.S. citizens or assets. He now works with high net worth clients across the country. He previously worked for another financial institution and for 16 years in private law practice.Close
Scott K. Tippett
The Tippett Law Firm
Mr. Tippett's practice focuses on wealth law, as a comprehensive and integrated approach to domestic and... | Read More
Mr. Tippett's practice focuses on wealth law, as a comprehensive and integrated approach to domestic and international estate planning, asset protection planning, business matters, and tax issues. He is the principal author of The North Carolina Wealth Law Counselor and The Wealth Lawyer, informative blogs dedicated to wealth law, estate planning, and asset protection planning issues.Close