{"id":7913,"date":"2020-06-02T09:24:26","date_gmt":"2020-06-02T13:24:26","guid":{"rendered":"https:\/\/resources.evans-legal.com\/?p=7913"},"modified":"2020-06-02T09:24:28","modified_gmt":"2020-06-02T13:24:28","slug":"overview-inclusion-of-annuity-trusts-and-unitrusts","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=7913","title":{"rendered":"Overview: Inclusion of Annuity Trusts and Unitrusts"},"content":{"rendered":"\n<p>A new calculation has been added to <a href=\"http:\/\/wcalcs.com\/\">Webcalculators<\/a> to determine the portion of trust that is included in the grantor&#8217;s gross estate for federal estate tax purposes when the grantor has retained an annuity interest or unitrust interest (such as a GRAT, CRAT, or CRUT), the overview for which is below:<\/p>\n\n\n\n<figure><iframe loading=\"lazy\" src=\"https:\/\/wcalcs.com\/exptext\/exp061.cfm\" width=\"850\" height=\"850\"><\/iframe><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>A new calculation has been added to Webcalculators to determine the portion of trust that is included in the grantor&#8217;s gross estate for federal estate tax purposes when the grantor has retained an annuity interest or unitrust interest (such as &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=7913\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[682],"tags":[697,482],"class_list":["post-7913","post","type-post","status-publish","format-standard","hentry","category-overview","tag-charitable-remainder-trust","tag-grantor-retained-annuity-trusts","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/7913","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7913"}],"version-history":[{"count":1,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/7913\/revisions"}],"predecessor-version":[{"id":7914,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/7913\/revisions\/7914"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7913"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7913"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7913"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}