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New Bill Would Dramatically Alter GRAT Planning
March 2010
For years, GRATs (“Grantor Retained Annuity Trusts”) have offered clients a convenient estate planning tool. GRATs are irrevocable trusts which offer an essentially zero-risk transfer tax savings opportunity. Due to legislation Passed by the House of Representatives in late March and pending before the Senate, anyone that has considered using a GRAT in his or her estate planning should act now while many of the benefits are available.