Zeroed-Out GRAT (§ 7520) Wealth Transfer Solver

Underwrite funding high-growth pre-IPO stock into 2-year rolling GRATs, returning principal plus § 7520 hurdle interest to the grantor while passing pure upside appreciation to beneficiaries tax-free.

Principal Funded & Growth Rate

High-Growth Stock Principal Funded to GRAT ($ USD)

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

Actual Compound Annual Stock Growth (% - e.g. 28%)

Tax-Free Transfer & Estate Slashed

Tax-Free Capital Passed to Heirs at Year 2

+$2,948,000 Tax-Free Wealth Transfer

Taxable Gift Value Reported to IRS

$0.00 (Zeroed-Out GRAT Structure)

Direct 40% Estate Taxes Slashed

+$1,179,200 Estate Tax Slashed