这是Harris关于GRAT的提案

来源: BrightLine 于 2024-11-02 13:41:04 [] [旧帖] [给我悄悄话] 阅读数 : (333 bytes)

Grantor Retained Annuity Trust (“GRAT”) terms would be limited to 10 years or longer, annual payments cannot decrease, and the remainder interest must be equal to or greater than 10% of the fair market value of the property transfer to the GRAT. This will likely be the end of GRATs for estate planning purposes.

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