Grantor Retained Income Trust (GRIT Non-Family Member Wealth Transfer) Tax Shield Calculator 2026

Model Grantor Retained Income Trusts (GRIT) transferring highly appreciated commercial real estate and equities to non-linear family beneficiaries (nieces, nephews, friends) with substantial gift tax discounts.

Underwriting Assumptions

Appreciated Assets Contributed ($)

IRS Section 7520 Statutory Hurdle Rate (%)

Actual Portfolio Annual Growth Rate (%)

GRIT Term Horizon (Years)

Projected Economics

Discounted Taxable Gift Value Incurred

Immediate Gift Tax Valuation Discount

Future Tax-Free Wealth Transferred