A grantor retained annuity trust, or GRAT, can help you transfer wealth to heirs while reducing your tax liability. Many, or all, of the products featured on this page are from our advertising ...

The Grantor Retained Annuity Trust is a very low-risk method for transferring wealth to family members, particularly to children.

Woodbridge Liquidation Trust is a Delaware statutory trust that, together with its wholly-owned subsidiary Woodbridge Wind-Down Entity LLC, was formed on February 15, 2019 to implement the terms ...

The grantor trust rules were put into effect in a time of much higher marginal rates (as much as 91%) when trusts had the same rate table as individuals.

On September 13, the House Ways & Means Committee proposed new tax provisions as part of the Build Back Better Act. The proposal includes many substantial tax changes that would affect personal ...

In Revenue Procedure 2015-37 (released June 15, 2015), the Internal Revenue Service advised that, until it resolves the issue (through publishing a revenue ruling, procedure or regulation), it ...

Starting January 1, 2025, the individual who is the grantor of a trust that qualifies as a grantor trust under Sections 671 through 679 of the Internal Revenue Code will himself or herself be ...