• Zeroed-out GRATs
  • July 15, 2003 | Authors: Reeve E. Chudd; Marvin H. Lewis
  • Law Firm: Ervin Cohen & Jessup LLP - Beverly Hills Office
  • 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.