Grantor-Retained Unitrust (GRUT) is a form of Grantor-Retained Trust set up by individuals to reduce taxes on an estate. To create a GRUT, a grantor creates an irrevocable trust that is for a limited period of time, paying taxes at the outset of the trust .

2022年2月7日 · What Is a Grantor Retained Unitrust? A GRUT is a type of trust that’s commonly used to avoid the estate tax. A GRUT is useful for people who want to transfer assets without triggering capital gains or estate taxes. There are two types of …

A GRUT is created by transferring one or more high-yield assets into an irrevocable trust and retaining the right to an annuity interest for a fixed term of years or for the shorter of fixed term or life. When the retention period ends, assets in the trust (including all appreciation) go to the named "remainder" beneficiary (ies).

A transfer to a trust while retaining a qualified interest (GRAT or GRUT) will also avoid the harsh gift tax valuation rules of IRC Sec. 2702. In a GRAT, the grantor transfers property to an irrevocable trust in return for the right to receive fixed payments on at least an annual basis based upon the initial fair market value of property.

2024年10月7日 · GRAT – Grantor Retained Annuity Trust: A trust that allows the grantor to transfer assets to beneficiaries while retaining fixed annuity payments for a set period, often used to minimize estate taxes.

2019年3月25日 · A grantor retained unitrust (abbreviated as GRUT) is a type of irrevocable non-charitable trust. The trust, during its term, makes payments to the donor of the trust, also called the grantor, that are equal to a fixed percentage of the trust’s value once a year.

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One way to do this is with a grantor retained annuity trust (GRAT) or grantor retained unitrust (GRUT). These have much in common with the qualified personal residence trust. The main difference is that a GRAT or GRUT lets you transfer any asset (not just your home) out of …

A Grantor Retained Unitrust (GRUT) is an advanced estate planning tool that allows individuals to transfer assets to beneficiaries while retaining a fixed percentage of the trust's annual value for a specified period. This sophisticated wealth transfer mechanism helps reduce gift and estate tax liability while providing ongoing income to the ...