Grantor Retained Annuity Trust (GRAT)

Freezing the Value

This is one of those trusts people hear about whenever billionaires or major founders make headlines. It immediately sounds sophisticated. And slightly secretive.

What it is

A GRAT — or Grantor Retained Annuity Trust — is an advanced estate planning strategy designed to transfer appreciating assets to beneficiaries while potentially minimizing gift and estate taxes. The creator of the trust retains an annuity payment for a set period of time, after which remaining appreciation may pass to beneficiaries.

Why people use them

transfer appreciating assets
reduce estate tax exposure
move future growth outside the taxable estate
structure strategic wealth transfers

Biggest myth

“These are loopholes.”

GRATs are established legal planning tools frequently used in sophisticated estate planning.

Who this trust is good for

High-net-worth families
Business founders
Investors
Families with appreciating assets
Advanced estate planners

The Deeper Idea

A GRAT is really about one thing: future growth.

Conversations We’re Having About This Trust

“The trust strategy billionaires use.”

“How appreciating assets get transferred strategically.”

“What is a GRAT?”

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Schedule a Complimentary 30-Minute Consultation

At Hurwitz.Law, we believe that thoughtful planning begins with a meaningful conversation.

We offer a private, 30-minute consultation—by phone or Zoom—for individuals and families considering estate planning, elder law, or trust administration services. This conversation allows us to understand your goals, answer your questions, and help determine whether our firm is the right fit for your needs.

Our firm is intentionally boutique. We work with a limited number of clients so that we can provide a high level of personal attention and care. If we’re not the right fit, we’ll do our best to point you in the right direction.

This consultation is not a sales pitch. It’s a conversation rooted in clarity, respect, and the belief that your time—and your legacy—deserve both.

Schedule a Consultation

Prefer to talk first? Call us at (215) 967-7890.