Now that we have set the stage, we can look at grantor retained annuity trusts. To implement this strategy, you intentionally fund the trust with assets that you would expect to appreciate considerably over the coming years. When you fund the trust, you are removing those assets from your estate for estate tax purposes. You name a beneficiary who would inherit anything that may remain in the trust after its term expires.
Topics covered in this report include:
- Transfer Taxes
- Grantor Retained Annuity Trusts