{"id":7915,"date":"2020-06-02T09:32:57","date_gmt":"2020-06-02T13:32:57","guid":{"rendered":"https:\/\/resources.evans-legal.com\/?p=7915"},"modified":"2020-08-17T10:53:16","modified_gmt":"2020-08-17T14:53:16","slug":"overview-long-term-grat","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=7915","title":{"rendered":"Overview: Long Term GRAT"},"content":{"rendered":"\n<p>The article &#8220;<a href=\"https:\/\/resources.evans-legal.com\/?p=7853\">Low-Interest Estate Planning Strategies<\/a>&#8221; described several estate planning strategies that should be considered now that interest rates have reached record lows.  One of the strategies that is described in the article is a &#8220;long-term GRAT,&#8221; meaning a GRAT for a term of 50 to 100 years or more.<\/p>\n\n\n\n<p>A new calculator has been added to <a href=\"http:\/\/wcalcs.com\/\">Webcalculators<\/a> to illustrate the benefits of that kind of trust, which can be used to a exclude significant portion of the assets of the GRAT from the grantor&#8217;s gross estate.  Here is<a href=\"http:\/\/resources.evans-legal.com\/wp-content\/uploads\/2020\/08\/GRAT_Sample.pdf\"> a sample of the outpu<\/a>t from the calculator, and the overview of the calculators is below:<\/p>\n\n\n\n<figure><iframe loading=\"lazy\" src=\"https:\/\/wcalcs.com\/exptext\/exp132.cfm\" width=\"850\" height=\"850\"><\/iframe><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>The article &#8220;Low-Interest Estate Planning Strategies&#8221; described several estate planning strategies that should be considered now that interest rates have reached record lows. One of the strategies that is described in the article is a &#8220;long-term GRAT,&#8221; meaning a GRAT &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=7915\">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":[29,682],"tags":[651,482],"class_list":["post-7915","post","type-post","status-publish","format-standard","hentry","category-news-items","category-overview","tag-estate-planning","tag-grantor-retained-annuity-trusts","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/7915","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=7915"}],"version-history":[{"count":4,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/7915\/revisions"}],"predecessor-version":[{"id":8120,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/7915\/revisions\/8120"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7915"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7915"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}