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A second strategy is really a grantor retained annuity (GRAT). A GRAT is analogous into a QPRT. The standard GRAT is funded with incomeproducing home this sort of as subchapter S inventory or FLP or FLLC pursuits. The GRAT pays you a fixed annuity to get a specified expression of several years. Thanks to the retained annuity, the present to your remaindermen (your sons or daughters) is substantially less than the existing benefit from the home.
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