easy · Certified Financial Planner Estate Planning
Quintero establishes a five-year Zeroed-Out Grantor Retained Annuity Trust (GRAT) and dies during the third year of the term.
What is the estate tax consequence of her death?
- The assets are included in the probate estate but not the gross estate.
- The full value of the trust assets is included in her gross estate.
- Only the remaining annuity payments are included in the estate.
- The assets are excluded because the gift was completed upon funding.
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