A grantor-retained annuity trust (commonly referred to by the acronym GRAT) is a financial instrument commonly used in the United States to make large...

called the grantor retained annuity trust (GRAT). Federal tax law specifically allows for this vehicle. Here the grantor places an asset in the trust – one...

death of x") Grantor retained annuity trust ('GRAT'): an irrevocable trust whereby a grantor transfers asset(s), as a gift, into a trust and receives...

to anyone; but rather, is a retained interest of the grantor. Audrey J. Walton created two grantor retained annuity trusts (GRATs). Each GRAT had a two-year...

2021, Yuan transferred $6 billion worth of Zoom shares to a grantor retained annuity trust, for which Yuan is a trustee. Yuan married his girlfriend, Sherry...

GRUTs. Generally, if the grantor retains an interest in the trust, then for estate and gift tax valuation purposes, his retained interest is valued at zero...

the same end. Passing one's assets onto one's heirs using a Grantor Retained Annuity Trust, for example, is potentially more tax efficient than simply...

managing grantor retained annuity trusts funded by nonqualified stock options", covers WTG's SOGRAT (Stock Option Grantor Retained Annuity Trust) system...

surviving child. Most of his buildings were transferred to two grantor-retained annuity trusts under his and his wife's names, which were used to give about...

transfers at death, transferring property through insurance trusts or grantor-retained annuity trusts, making gifts to charity, transferring minority business...

protection trusts established by U.S. settlors are considered "grantor trusts" under U.S. income tax law, meaning that all income of the trust is reportable...

S.C. § 170(c). The CRUT is usually set up so that an annuity is paid to the settlor of the trust. In the case of natural persons, payments may be made...

documents found more than half of the richest 100 Americans use grantor retained annuity trusts to avoid paying estate taxes when they die. On top of the federal...

section 415(2), applied a tax to a settlor of a trust for any income made out of trusts, if the settlor retained any interest whatsoever. Because Mr Vandervell...

conveyed for the life of the grantor, such as "A conveys X to B until A dies" and in the UK by trust transferring upon trust or assigning rather than conveying...

U.S. patent 6,567,790, entitled "Establishing and managing grantor retained annuity trusts funded by non-qualified stock options" (i.e. SOGRAT). The case...

National Trust. The house dates from the latter part of the 16th century. Modifications were made to it in the 1720s by Giacomo Leoni, who retained some of...

U.S. patent 6,567,790, entitled "Establishing and managing grantor retained annuity trusts funded by nonqualified stock options". (i.e. SOGRAT) This case...

war. The land of Pennsylvania had belonged to the Duke of York, but he retained the Province of New York and the area around present-day New Castle, Delaware...

granted a civil list annuity of £800,000 (equal to £152,783,019 today) for the support of his household, subject to the payment of certain annuities to...

deferred compensation plan, or to a retirement plan such as a 401(k), annuity or pension plan. Once a retirement plan is fully vested, the employee has...

the mortgage for 7 World Trade Center from the Teachers Insurance and Annuity Association. In July 2002, Blackstone completed fundraising for a $6.45 billion...

Empire to pay annuities on the Ottoman public debt and to assume responsibility for the administration of concessions that had been granted by the Ottomans...

is transferred subject to the payment of debts, legacies, portions, or annuities to third persons. Movers are typically entitled to a mover's lien under...

transaction, Lincoln Financial retained Liberty’s Group Benefits business and reinsured Liberty’s Individual Life and Annuity business to Protective Life...

possessed an annuity of £6,870 in respect of the commutator of the dues of butlerage and prisage. To the Duke of St Albans was granted in 1684 the office...

between an annuity payment and a one-time payment. The one-time payment (cash or lump sum) is a "smaller" amount than the advertised (annuity) jackpot,...

their interest in the property to Brownlow in exchange for a lifelong annuity. Brownlow neither much stayed at nor made much change to the Belton manor...

Zealand. Retirement pensions are typically in the form of a guaranteed life annuity, thus insuring against the risk of longevity. A pension created by an employer...

buy their own reservation. As a result, they retained more rights to the land and sovereignty. They retained mineral rights on their lands. The reservation...