March 3, 2020

“Heads I Win, Tails I Can’t Lose” Understanding Grantor Retained Annuity Trusts

What if you could transfer wealth to the next generation with minimal estate and gift tax consequences? Grantor Retained Annuity Trusts (“GRATs”) are an estate planning tool which can do just that. GRATs enable families to transfer appreciating assets to successive generations free from estate or gift taxes. However, they can be very complicated, and even when executed properly, do not always work.


In “Heads I Win, Tails I Can’t Lose,” Alan Weissberger, Hirtle Callaghan’s Senior Tax and Estate Planning Specialist, explains what GRATS are and explores some key considerations to think about before creating a GRAT.


Read further to learn more about GRATs and to determine if it is an estate planning strategy that makes sense for you.