The GRAT on Steroids
Imagine an estate tax planning technique that involves nearly zero gift tax risk, but has an incredible upside. That’s the Grantor Retained Annuity Trust (GRAT).
Congress has already proposed a 10-Year Minimum Term for Grantor Retained Annuity Trusts (GRATs). This has created an urgency to set up GRATs sooner rather than later in case this Congressional proposal becomes law and makes GRATs less desirable for older clients.
However, the perceived problem with the GRAT is it can’t be designed to take advantage of generation-skipping. Now, there’s finally a way to do it.
That’s the GRAT remainder sale to a Dynasty Trust. If you meet with high-net-worth clients and prospects, you’ll definitely want to know more about this - - whether you recommend or draft GRATs, or review those proposed or drafted by others.
Join us and nationally renowned estate planning and asset protection attorney Steve Oshins for a plain-English, straightforward presentation entitled, “The Dynasty GRAT: Using a GRAT Remainder Sale to Create a Generation-Skipping GRAT”.
On this 90-minute program, you’ll learn how to…
- Create the functional equivalent of a “Dynasty” GRAT
- Break down the two legs of the transaction in an easily understandable manner
- Design the GRAT remainder sale to minimize gift tax risk to about zero
- Explain to clients why this is an attractive low-risk / high-reward transaction
- Recognize the right client for the GRAT remainder sale technique
Your purchase includes: Downloadable PDF handout materials and MP3 audio recording.
- Program Title: The Dynasty GRAT: Using a GRAT Remainder Sale to Create a Generation-Skipping GRAT
- Speaker: Steven J. Oshins
- Duration: 90 minutes
ABOUT THE SPEAKER
Esq., AEP (Distinguished)
Steve Oshins, AEP (Distinguished)is a member of the Law Offices of Oshins & Associates, LLC in Las Vegas, Nevada. He was inducted into the NAEPC Estate Planning Hall of Fame® in 2011. He was named one of the 24 “Elite Estate Planning Attorneys” and the “Top Estate Planning Attorney of 2018” by The Wealth Advisor and one of the Top 100 Attorneys in Worth. He is listed in The Best Lawyers in America® which also named him Las Vegas Trusts and Estates/Tax Law Lawyer of the Year in 2012, 2015, 2016, 2018, 2020, 2022 and 2024. He can be reached…
IMPORTANT NOTICE REGARDING CE CREDIT
The Ultimate Estate Planner, Inc. and the presenter are not registered Continuing Education Sponsors and this program is not pre-approved for continuing education credit for any state or regulatory agency.
However, please note that each program includes a Certificate of Completion and, depending on the license and the regulatory agency for which governs a participant’s CE credit, some professionals may be able to self-report his or her participation and receive credit. It is the responsibility of the participant to complete any process necessary to seek self-reported CE credit for his or her participation. By registering for a teleconference (or purchasing on On-Demand program), you understand that CE credit is not guaranteed or warranted by the presenter or The Ultimate Estate Planner, Inc.