Trusts & Estates
Transfer Opportunities in Advance of Legislative Change: An Interim Approach to Planning with GRATs
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.
Complete the form to get your free guide
Amending an Irrevocable Trust: The Dos and Don'ts of Decanting
Decanting irrevocable trusts is an increasingly popular planning strategy, but beware of the pitfalls, tax implications, and trustee fiduciary duties.Learn More
When the Irrevocable Trust No Longer Fits
Life comes at you fast. Learn 3 ways estate planning attorneys can modify an irrevocable trust and preserve client benefits.Learn More
Summary of 2017 Estate Tax Repeal Legislation to Date
With the estate tax repeal pending, get the info you need about stepped-up basis and incomplete grantor trusts, what it means for estate planning attorneys, and clients.Learn More