Sentences with phrase «grantor retained»

One particularly popular loophole is when estates use grantor retained annuity trusts (GRATs) to transfer property tax free: «The estate owner puts money into a trust designed to repay the estate the initial amount plus interest at a rate set by the Treasury, typically over two years.

Ms. Sherby's practice involves representation of private individuals in all aspects of wealth transfer planning, including the implementation of sophisticated planning techniques involving grantor retained annuity trusts, family limited partnerships / limited liability companies, charitable remainder trusts, charitable lead trusts and other similar wealth transfer techniques.

Preparation and advisement regarding complex estate planning vehicles including: grantor retained annuity trusts, private foundations, self - canceling installment notes, charitable remainder and lead trusts, family limited partnerships, defective grantor trusts, irrevocable trusts, and revocable trusts

Mr. Hafen's practice includes advice regarding sophisticated tax, estate, asset protection, and business planning strategies, including the preparation of documents such as wills, living trusts, durable powers of attorney, healthcare directives, asset protection trusts, irrevocable life insurance trusts, gift programs, grantor retained annuity trusts, education trusts, family limited partnerships and limited liability companies, generation - skipping transfers, charitable giving, charitable remainder trusts, private foundations, property agreements, and prenuptial and postnuptial agreements.

We design estate plans that include revocable and irrevocable trusts, including insurance trusts, generation skipping and dynasty trusts, grantor retained annuity trusts, intentionally defective grantor trusts, and charitable trusts as well as family limited liability companies and family limited partnerships, and private foundations.

Amy helps clients establish a variety of trusts to meet their planning goals including grantor retained annuity trusts and intentionally defective grantor trusts.

My estate planning practice includes drafting documents including wills, revocable trusts, powers of attorney, health care directives, pre - and post-marital agreements, irrevocable life insurance trusts (ILITs), intentional defective grantor trusts (IDGTs), grantor retained annuity trusts (GRATs), all types of partnership agreements and documents related to the formation and operation of limited liability companies (LLCs).

In another significant development, the Senate version of the small business tax bill will drop the provision dealing with grantor retained annuity trusts, or GRATs, and instead include provisions expanding availability of Roth accounts.

One such loophole is grantor retained annuity trusts (GRATs):

These shares do not include 1,213,435 shares, valued at approximately $ 247,856,233 on March 20, 2015, that Mr. Pearson, as the grantor, previously contributed to the J. Michael Pearson grantor retained annuity trust, for which he is not the trustee and in which he has no pecuniary interest; however, the shares in this trust remain subject to the same selling restrictions as applicable to Mr. Pearson.

Trusts in which the grantor retains some interest in the trust property during his life rather than relinquishing all interest to the money or property.

Not exact matches

Simply put, grantor trusts recognize taxable income to the grantor because he or she retains an interest, whereas non-grantor trusts do not.

In connection with my application for credit, I / we hereby take notice that you may be procuring and may be referring to a consumer report respecting me / us containing personal information and I / we hereby consent thereto and to the disclosure of such information to other credit grantors or consumer reporting agencies and to retain this application for the broker's records.

There are numerous ways to protect assets, including, but not limited to, self - settled trusts, which are distinct in that they are funded by a grantor who retains the benefit of the trust assets.

A situation in which the grantor in a deed to a parcel of property sells it and retains possession by simultaneously leasing it from the grantee.