Grantor Retained Unitrust (GRUT Industrial Logistics Real Estate Transfer) 2026

Model Grantor Retained Unitrusts (GRUT) transferring appreciating modern Class A industrial logistics warehouses and distribution hubs to family heirs with annual revaluing unitrust cash flows and deep tax discounts.

Underwriting Assumptions

Contributed Logistics Real Estate Equity ($)

Annual Unitrust Distribution Rate (%)

Industrial Warehouse Asset CAGR (%)

GRUT Trust Term Horizon (Years)

Projected Economics

Ending Tax-Free Wealth Transferred to Heirs

Total Retained Cash Distributions

Multi-Generational Wealth Multiplier