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Trust That These Trusts Have Value in a Higher Rate Environment
By
Jeff Getty
Expert Opinion July 08, 2025 at 03:09 PM
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What You Need To Know
- A GRAT allows a grantor to contribute appreciating assets into a trust while retaining the right to receive an annuity payment for a fixed term.
- The trusts are designed to capitalize on short bursts of outperformance.
- The ideal GRAT candidates are assets with high upside potential and controlled downside.
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