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Zeroed-out GRATs |
July 8, 2004
Previously published on December 2002
The combination of historically low interest rates and generally depressed securities values have made the "Zeroed-out GRAT" more attractive than ever, and this bulletin is intended to inform our clients about the structure and advantages of this technique.
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The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
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