The Three Gs

A combination of tax-free gifts to grantor trusts and grantor-retained annuity trusts (GRATs) can be a powerful way to transfer wealth. Sophisticated quantitative modeling and capital markets forecasting demonstrate that even a client with a very large estate may be able to satisfy all of his wealth transfer goals using just these straightforward strategies. Consider a 60-year-old couple with $100

All access premium subscription

Your subscription will include 12 months of Trusts & Estates magazine and access to premium content on

Hide comments


  • Allowed HTML tags: <em> <strong> <blockquote> <br> <p>

Plain text

  • No HTML tags allowed.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Lines and paragraphs break automatically.