Grantor Retained Annuity Trust

17 Aug

Mike Hoffman

By Mike Hoffman, Esq., CPA Last month, I participated in the Annual Estate and Financial

Hoffman Estate Law

There are several areas of estate planning that provide unique opportunities to enhance tax and

Hoffman Estate Law

Currently, there are approximately 70% of Americans without a Will. Without this basic estate planning

Hoffman Estate Law

The Self-Canceling Installment Note (“SCIN”) is a planning technique usually used in a sale of

Hoffman Estate Law

Another advanced estate planning technique is known as a grantor retained annuity trust (a “GRAT”).

Hoffman Estate Law

Example of GRAT valuation: $1,000,000 trust with grantor receiving a $50,000 annuity for 10 years.

Hoffman Estate Law

By Mike Hoffman. Esq., CPA The 2010 Compromise Act changes everything in the estate planning arena.

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