Apr 10, 2025 · What Is a Grantor Retained Annuity Trust (GRAT)? A grantor retained annuity trust (GRAT) is an estate planning tool used to minimize taxes on large financial gifts made to …

Apr 14, 2025 · A GRAT is a trust created so that individuals and families can move wealth to heirs while using little, if any, of their lifetime federal gift and estate-tax exclusion.

A grantor-retained annuity trust (commonly referred to by the acronym GRAT) is a financial instrument commonly used in the United States to make large financial gifts to family members …

Mar 10, 2025 · During the GRAT term, the grantor is the only beneficiary of the trust, and the annuity payments are the only distributions made from the GRAT.

Nov 24, 2025 · What Is a Grantor Retained Annuity Trust, or GRAT? A grantor retained annuity trust, or GRAT, can help you transfer wealth to heirs while reducing your tax liability.

Dec 23, 2025 · A GRAT (or Grantor Retained Annuity Trust) is a trust that allows an individual to pass assets to others free of gift tax.

May 8, 2023 · Learn about what a GRAT (Grantor Retained Annuity Trust) is, what the pros and cons are, and when you should consider using it.

A properly structured GRAT can help donors transfer significant assets to their beneficiaries with no estate tax and a significantly reduced gift tax cost.

What is a GRAT? A GRAT refers to any trust that allows the grantor to retain some power to control the trust's assets, including the power to substitute assets of equal value for the assets …

Nov 17, 2025 · A GRAT, or Grantor Retained Annuity Trust, is a powerful estate planning tool that allows you to pass wealth to your heirs while minimizing gift tax consequences.