GRAT Calculator
Plan your Grantor Retained Annuity Trust strategy
Trust Parameters
Growth Assumptions
Tax Information
GRAT Analysis Results
Projected Remainder Value
$0
Amount passing to beneficiaries
Estate Tax Savings
$0
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