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Grantor Retained Annuity Trusts (GRATs) Generation-Skipping Transfer Annuities

McGuireWoods LLP

Grantor Retained Annuity Trusts (GRATs) and Sales to Grantor Trusts

McGuireWoods LLP on

I. Introduction - A grantor retained annuity trust (GRAT) or an installment sale to a grantor trust can be useful in transmitting wealth in a tax-efficient way, and often one of these techniques is superior to other...more

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