Sophisticated Wealth Transfer Techniques Using GRATs
Category: On Demand
Member Price: $184
Non-Member Price: $230
Product Code: ON194526
Areas of Law: Business, Real Property, Trust, & Estate
CLE Credits
| NJ CLE: | NJ CLE information: This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 2.4 hours of total CLE credit (Full Credits Available: NJ General: 2.4). |
| NY CLE (t&nt): | NY Professional Practice Non-Transitional: 2.0 |
| PA CLE: | PA Substantive Credit: 2.0
New: No PACLE fee is required for this program. To earn PA CLE credits, a valid PA Bar ID number must be entered into the CLE form provided after attending the program. |
Faculty
Keynote
Moderator
Presenters
- Brian M. Balduzzi, Esq.
- Faegre Drinker Biddle & Reath LLP, Philadelphia
- Abbey Horwitz, Esq.
- McCarter & English, LLP, Newark
- Lisa S. Presser, Esq.
- Faegre Drinker Biddle & Reath LLP, Princeton
A Grantor Retained Annuity Trust, or GRAT, is a well-established estate and wealth transfer technique. However, this strategy may be further leveraged with attention to the types of assets funded into these trusts, the timing for such transfers, the terms of the trusts, and the distribution provisions for the remainder interest. By carefully considering the risks and rewards of a well-executed GRAT strategy, advisors and their clients can maximize wealth transfer planning goals.
In this session, panelists will:
- Review options for structuring a GRAT and identify some of the risks and potential solutions for this strategy;
- Differentiate among some of the different structures for a GRAT; and
- Propose how a GRAT can align with clients’ other wealth transfer planning.