A Volatile Estate Tax Reduction Concoction: The Use Of Partnerships, Marketable Assets, And GRATs (ParmaGRATs)

Journal of Passthrough Entities

In past articles we have discussed the continued viability of Grantor Retained Annuity Trust (“GRAT”) and partnership planning in today’s estate tax reduction environment. [Insert cites from prior JPTEs.] There is noise that the GRAT as we know it could be legislated away, and yet there are no pending bills to achieve that.

Read entire article here.