GRAT Calculator

Plan your Grantor Retained Annuity Trust strategy

Trust Parameters

Initial Asset Value ($)

GRAT Term (Years)

Annuity Payment (% of Initial Value)

Section 7520 Rate (%)

Growth Assumptions

Expected Annual Growth Rate (%)

Tax Information

Estate Tax Rate (%)

GRAT Analysis Results

Projected Remainder Value

Amount passing to beneficiaries

Estate Tax Savings

Potential estate tax reduction

Annuity Payment Schedule

Year	Annuity Payment	Trust Value (Start)	Trust Value (End)

Understanding GRATs

How GRATs Work

A Grantor Retained Annuity Trust (GRAT) is an estate planning tool that allows you to transfer appreciation on assets to beneficiaries while retaining an income stream.

Transfer assets into trust
Receive annual annuity payments
Remainder passes to beneficiaries
Minimize gift tax impact

Key Benefits

Transfer appreciation tax-efficiently
Reduce estate tax liability
Retain income stream during trust term
Flexibility in asset selection

Important Considerations

Assets must outperform 7520 rate
Mortality risk during trust term
Requires proper asset valuation
Irrevocable structure