Grantor Retained Annuity Trust (GRAT Zeroed-Out Section 7520 Rate) Estate Tax Shield Calculator 2026

Model Walton zeroed-out Grantor Retained Annuity Trusts (GRAT) transferring high-growth pre-IPO equity and real estate appreciation to heirs with 0% gift tax liability.

Underwriting Assumptions

Pre-IPO / High-Growth Assets Contributed ($)

IRS Section 7520 Statutory Hurdle Rate (%)

Actual Portfolio Annual Growth Rate (%)

GRAT Term Horizon (Years)

Projected Economics

Tax-Free Wealth Transferred to Heirs

40% Federal Estate Tax Saved

Taxable Gift Tax Incurred