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Tag Archives: trust income taxes

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Is it Time for Short-Term Grantor Retained Annuity Trust?

By Legacy Protection, LLP |

Congress’s decision not to include a proposed minimum term for grantor retained annuity trusts (GRATs) in the tax legislation passed back in January — combined with low interest rates — may make it an ideal time to add short-term GRATs to your estate planning arsenal. A GRAT consists of an annuity interest, retained by… Read More »

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