Grantor Retained Unitrust (GRUT Cold Storage Real Estate Transfer) 2026

Model Grantor Retained Unitrusts (GRUT) transferring appreciating modern refrigerated cold storage food distribution hubs to family heirs with annual revaluing unitrust cash flows and deep valuation discounts.

Underwriting Assumptions

Contributed Cold Storage Equity ($)

Annual Unitrust Distribution Rate (%)

Cold Storage Real Estate Asset CAGR (%)

GRUT Trust Term Horizon (Years)

Projected Economics

Ending Tax-Free Wealth Transferred to Heirs

Total Retained Cash Distributions

Multi-Generational Wealth Multiplier