Grantor Retained Annuity Trusts CLE

A CLE on grantor retained annuity trusts (GRATs) will be offered at the end of this month. Estate planners can use GRATs to transfer assets and property that will appreciate in value to children, and usually the amount that will pass to the children will not be subject to estate tax. “Grantor Retained Annuity Trusts: Tax-Efficient Estate Planning Techniques” is scheduled for January 31, 2012 from 1:00 to 2:50 pm EST. The CLE will cover the statutory and regulatory requirement for structuring GRATs, how current interest rates impact the viability of GRATs, and the effective planning approaches for using GRATs.

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