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by Bernstein Wealth Management Research Reports

One of the most effective wealth transfer strategies using marketable stock, “rolling” two-year GRATs will no longer be possible if legislation currently before the Senate is passed into law. In this article we examine several GRAT (and other) planning opportunities donors could pursue now, in advance of the possible legislative change. A number of factors should be weighed in the decision, including different strategies’ exposure to interest rate and market risk, their scalability, and perhaps most important of all, the donor’s expected longevity.

Learn more about the factors involved in GRAT strategies by downloading this document.