Grantor Retained Trusts (Grits, Grats and Gruts) Harl, Neil
dc.contributor.department Iowa State University Digital Repository 2018-02-18T11:51:27.000 2020-06-29T22:59:24Z 2020-06-29T22:59:24Z 2017-05-22 1993-03-19
dc.description.abstract <p>The enactment of the latest statutory framework limiting estate freezes and publication of the final regulations have focused attention on the use of various planning techniques whereby property is placed in trust with an interest retained by the grantor. The major approaches are the grantor retained interest trust (GRIT), the grantor retained annuity trust (GRAT) and the grantor retained unitrust (GRUT).</p> <p>The objective is to reduce the gift to children or other remainder holders by retaining an interest for a period of years and hopefully to live beyond the period of the retained interest, with the property passing to children or others under favorable tax circumstances.</p>
dc.identifier archive/
dc.identifier.articleid 1178
dc.identifier.contextkey 10196652
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol4/iss6/1
dc.source.bitstream archive/|||Fri Jan 14 17:39:21 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Grantor Retained Trusts (Grits, Grats and Gruts)
dc.type article
dc.type.genre article
dspace.entity.type Publication
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relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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