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HomeNewsBlogThe Estate Planner’s Passthrough or Passback Entity of Choice – the Grantor Trust (Part Two)

The Estate Planner’s Passthrough or Passback Entity of Choice – the Grantor Trust (Part Two)

Journal of Passthrough Entities
This month, the column discusses the estate tax strategies for which the grantor trust planning should be considered, including lifetime use of the applicable credit amount, the qualified personal residence trust (QPRT), postmortem use of grantor trusts in the credit shelter trust context, grantor retained annuity trusts (GRATs), and sales to a grantor trust.

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