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Planning with Grats (teleseminar)
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This program will provide you a practical guide to planning and drafting GRATS, common drafting traps, and circumstances in which they are best used – or avoided.

When: 08/01/2017
1:00 PM to 2:00 PM
Where: United States
Contact: (404) 521-0781

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One-hour CLE programs are just a phone call away
Convenient, affordable, timely and informative
An 800 number connects you to nationally recognized practice leaders who will speak on important issues and emerging trends in the law. You can also pose your own questions to the speakers. Written materials and other details are emailed in advance to pre-registrants.


GRATs, or Grantor Retained Annuity Trusts, are one of the most effective vehicles for transferring appreciating property – often interests in a closely-held company – to a junior generation of a family while retaining, for a defined duration, income for the senior generation.  GRATs essentially allocate future appreciation in the underlying property to the junior generation on a highly tax favored basis.  GRATS are particularly valuable today, too, because of historically low interest rates.  However, when something goes wrong in a GRAT, there are sharply adverse tax (and other) consequences.  This program will provide you a practical guide  to planning and drafting GRATS, common drafting traps, and circumstances in which they are best used – or avoided.

Circumstances in which GRATs are best used – or avoided?
Comparison of GRATs to alternative planning vehicles 
Statutory/regulatory elements of GRATs – and common traps
Choosing the right duration of the retained annuity interest
What makes a retained interest valid v. invalid?
Understanding the value of locking in historically low interest rates
Estate, gift and income tax consequences of GRATs
Common drafting traps – and red flags for IRS challenges


Michael Sneeringer an attorney in the Naples, Florida office of Porter Wright Morris & Arthur LLP, where his practice focuses on trust and estate planning, probate administration, asset protection planning, and tax law. He has served as vice chair of the asset protection planning committee of the ABA’s Real Property, Trust and Estate Section and is an official reporter of the Heckerling Institute.  Mr. Sneeringer received his B.A. from Washington & Jefferson College, his J.D., cum laude, St. Thomas University School of Law, and his LL.M. from the University of Miami School of Law.

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