Zeroed-Out GRAT (§ 7520 Hurdle) Wealth Transfer Solver

Underwrite funding 2-year rolling Grantor Retained Annuity Trusts with pre-IPO or fast-growing assets to pass 100% of appreciation above the IRS Section 7520 hurdle rate tax-free to heirs.

Trust Funding & Growth Assumptions

Initial Asset Value Transferred to GRAT ($ USD)

Expected Annual Asset Appreciation (% - e.g. 24%)

IRS Statutory § 7520 Hurdle Rate (% - e.g. 5.2%)

Tax-Free Gift & Wealth Transferred

Total Tax-Free Wealth Passed to Beneficiaries

+$4,320,000 Tax-Free Wealth

Estate Taxes Avoided (40% Federal Rate)

+$1,728,000 Estate Tax Slashed

Taxable Gift Value Reported on Form 709

$0.00 (Zeroed-Out GRAT Structure)