| Autor: |
Donchess, John P., Cohen, Karen S., Thomas, Packer |
| Předmět: |
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| Zdroj: |
Tax Adviser; Dec2010, Vol. 41 Issue 12, p826-826, 2/3p |
| Abstrakt: |
The article discusses the use of the grantor-retained annuity trust (GRAT) in estate and gift planning situations. This report cites current resistance of the GRAT by politicians due to its function of facilitating wealth transfer without requiring estate tax. It offers advise to tax professionals with respect to helping taxpayers in their annuity payments including the treatment of tax distributions as having been made to the GRAT, and using ownership interests with the lowest growth potential when GRAT has interests in multiple passthrough entities. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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