Grantor-Retained Annuity Trusts (GRAT)
Any Upside to Downtrodden Markets? Estate Planning has Never Looked Better
As recently noted in the Wall Street Journal (see the following link): http://online.wsj.com/article/SB123249848140700515.html?mod=rss_Tax_Report), a combination of low interest rates and depressed asset values have caused the recent turn of events in the US economy to be one of the best times in history to transfer wealth to successive generations in a tax efficient manner. Through a variety of estate planning structures that take advantage of the low interest rate environment, including grantor retained annuity trusts ("GRATs"), private annuities, and self canceling installment notes ("SCINs"), there are many ways in which to take advantage of the low interest rates and depressed asset values in planning your estate.
Please contact Jamie D. Aul in the Estates and Trusts department at (412) 594-3923 or jaul@tuckerlaw.com with inquiries.
