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Evaluating Impact of GRATs on Transfer Wealth Strategies

Evaluating Impact of GRATs on Transfer Wealth Strategies
Although most commonly-used transfer tax techniques use grantor trusts, many estate planning professionals do not take into consideration as part of the initial design of the estate plan the financial impact over the long-run of the grantor's payment of the income taxes on the trust's taxable income. Download this article to learn how the grantor trust becomes a separate taxpayer for income tax purposes, thus canceling the grantor's oblication.

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