regrat

Assuming the GRAT is set up to allow for a regrat, the grantor takes out the $500,000 in stock and replaces it with $500,000 in cash.

Revising Grantor-Retained Annuity Trusts 2009

"It's an optimal time to regrat," says Michael J. J.nes, a certified public accountant and partner at Thompson J.nes LLP in Monterey, Calif., who has regratted trusts for a number of his high-net-worth clients.

Revising Grantor-Retained Annuity Trusts 2009

Deciding whether to regrat involves analyzing what rate of return the asset needs in order to recover its original value and beat the IRS interest rate, known as the hurdle rate (or 7520 rate, for an Internal Revenue Code section); if the asset has tanked in recent months, the rate of return will need to be high, according to Rodriguez.

Revising Grantor-Retained Annuity Trusts 2009

Rise Glorious euery futer Sun and Bless your days with Joiys as this has dun let sorrows sese and Joiys tak plas to briten euery futer day with equil Gras and wen your cald from hence above may you inioy your souors Loue wee ever shall regrat our los and yet with you wee all reioyss

The Olden Time Series, Vol. 6: Literary Curiosities Gleanings Chiefly from Old Newspapers of Boston and Salem, Massachusetts 1860