hard · Certified Financial Planner Estate Planning

The Solis household establishes a 5-year zeroed-out GRAT with 5,000,000 in stock. The Section 7520 rate is 4.8%.

If the stock returns 9% annually and the grantor survives the term, what passes to the remainder beneficiaries free of transfer tax?

  1. The full value of the trust, but it consumes $5,000,000 of exclusion.
  2. $0, because the annuity consumes the trust.
  3. All appreciation in excess of the 4.8% hurdle rate.
  4. $5,000,000

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