Take a look at alternative entities affected by interest rates, including Qualified Personal Residence Trusts (QPRTs), Grantor Retained Income Trusts (GRITs), and Grantor Retained Annuity Trusts (GRATs). You will also learn how to compare GRATs with other freeze techniques including the Intentionally Defective Irrevocable Trusts (IDITs), Charitable Lead Annuity Trusts (CLATs), Private Annuities, and Self-Canceling Installment Notes (SCIN).
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