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Self-Adjusting GRATs

David A. Handler

This course explains the self-adjusting grantor retained annuity trust and how this strategy can protect a client who is making a taxable gift from undergoing valuation adjustments by the IRS.

Topics covered include:

  • Gift and Estate Tax Consequences
  • Economically Zeroed-Out GRATs
  • Using Formula Annuity GRATs to Reduce Valuation Risks of Taxable Gifts
  • Use of Formula GRAT Annuity Percentage
Course Details
Price:  $24.00
Field of Study:  Taxes
Prerequisites:  Basic understanding of GRATs
Level:  Intermediate
CTEC course number:  1075-CE-4186
Course was last updated on:  03/19/07
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Library:
Wealth Management

Technical Requirements:
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Credit Available For: Units
CPE 2 CPE
QAS 2 CPE
CFP® (Accepted by the CFP Board) 2 CPE
Enrolled Agent (Accepted by the IRS) 2 CPE
CTEC Federal 2 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

User Reviews
Reviewer: Jeremy C. submitted on 12/18/2009
Convenience. Cost.
Reviewer: Robert C. submitted on 03/09/2009
Being about to spend enough time to understand and review what was read.
Reviewer: Maria T. submitted on 02/23/2008
1. Examples 2. Accessible online 3. CPE credits
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