Tag Archives: trust planning
![lockbox_1 lockbox_1](https://www.legacyprotectionlawyers.com/wp-content/uploads/2013/08/lockbox_1-1-150x150.jpg)
Is it Time for Short-Term Grantor Retained Annuity Trust?
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 »