The Restricted Entity GRAT: How a GRAT Works and Why to Fund it with a Restricted LLC/LP Interest
The Grantor Retained Annuity Trust (“GRAT”) is often used to leverage significant wealth outside of a wealthy client’s taxable estate. Did you know that only one state has enacted Restricted LLC/LP statutes which create substantially greater valuation discounts than those that are available using business entities in the other 49 states and Washington, D.C.? Imagine the leverage that can be obtained by combining a Restricted Entity with a GRAT, especially given the lack of gift tax risk that exists with a properly-drafted GRAT. Whether you’re an attorney, an accountant, a trust officer or a financial planner, it is crucial for you to attend this very important webinar. In total, you will have 90 minutes of exciting, informative discussion presented by Steve Oshins on Friday, Dcember 20th, 2019 at 12pm ET.
In this webinar, you will:
- Learn the differences between a GRAT and an installment sale to an IDGT
- Get a step-by-step explanation of how a GRAT works, including both increasing annuity GRATs and decreasing annuity GRATs
- Explore IRC Sec. 2704(b) in order to understand why valuation discounts are limited by state default statutes
- Hear about how and why valuation discounts work
- Discover the math behind GRATs through numerous real world numerical examples
- Find out how increasing and decreasing the annuity payments affects the GRAT results
- Learn why the Restricted LLC/LP provides larger valuation discounts and why Nevada is the only state offering these statutes
- Explore the differences in valuation discounts that can be obtained with various lock-in differences that can be creatively included
- Hear about the strategy behind selecting the best business valuation appraiser for a GRAT versus an installment sale to an IDGT
- And much more!
There will be no CE for this webinar
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