GRATs vs. Installment Sales to Grantor Trusts

Chicago partner Jonathan Graber was a speaker for the American Law Institute “Current Issues in Estate Planning” event. The event offered a diverse panel discussing estate practice, trust management and private wealth planning, as well as examined the latest strategies in the industry.

Jonathan’s presentation, titled, “GRATs vs. Installment Sales to Grantor Trusts,” outlined the latest considerations in the ongoing GRATs vs. installment sales to grantor trusts debate, including authorities and typical structures, gift tax consequences and reporting, risks with underperformance and tax treatment. Jonathan was joined by Kim Heyman from Gadsden Schneider & Woodland LLP.