GRATs – How To Use and Structure GRATs in Late 2020

Grantor Retained Annuity Trusts (“GRATs”) are a powerful planning tool especially in an environment with low-interest rates and suppressed asset values. But there is much more to how GRATs should be used in the current late 2020 environment. When might GRATs be an appropriate technique to use for a client?

When might other techniques be preferable? Since much of late 2020 planning is premised on the assumption of a Democratic sweep leading to the enactment of tax legislation along the lines of the provisions contained in President Obama’s Greenbook and the Sanders tax proposal (and who really knows) how might those types of changes influence how you structure GRATs now? Are short term GRATs still the optimal application of the technique? How might GRAT immunization change? How and why GRATs should be as granular as feasible? Might a very long term 99-year GRAT make sense? When and why? Speakers: Jonathan Blattmachr Esq. and Martin Shenkman, Esq. Sponsors: Peak Trust Company and Interactive Legal