Investor Education: Tax and Estate Planning – Minimizing Taxes in a Taxable Estate

By Wayne Cooper Today we are going to discuss minimizing taxes in a taxable estate. The two transactions we are going to discuss are low interest rate loans to children and Grantor Retained Annuity Trusts or GRATs. For purposes of these transactions, the IRS establishes a monthly hurdle rate. If these rates or greater are used in these transactions, then …