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Articles, tagged with "subtraction", page 1

Estate Planning

Grantor Retained Annuity Trusts

24th March 2010
A Grantor Retained Annuity Trust or “GRAT” is one of the most powerful and tax efficient wealth transfer tools available today. A GRAT allows a person to transfer the future appreciation of an asset to his/her children with little or no gift t...
Author: Julius Giarmarco, Esq.