Grantor Retained Annuity Trust (GRAT) Solver

Underwrite structuring 2-year rolling zeroed-out GRATs transferring pre-IPO equity or high-growth assets to trust beneficiaries completely free of gift and estate taxes.

Principal & Asset Appreciation

Initial Asset Principal Contributed to GRAT ($ USD)

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

Actual Expected Annual Asset Growth Rate (% - e.g. 24.0%)

Tax-Free Gift & Estate Tax Saved

IRS Reportable Taxable Gift on Funding ($0 Target)

$0.00 (Zeroed-Out GRAT)

Tax-Free Capital Passed to Heirs at Year 2

+$1,658,400 Tax-Free to Beneficiaries

Direct 40% Federal Estate Taxes Avoided

+$663,360 Estate Taxes Saved