grantor

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Unknown Grantor

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Event Timeline

Interactive Timeline: Hover over events to see details. Events are arranged chronologically and alternate between top and bottom for better visibility.

19 total relationships

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Connected Entity	Relationship Type	Strength (mentions)	Documents	Actions
person grantor trust	Legal representative	7	2	View
person beneficiaries	Indirect wealth transfer	7	1	View
person beneficiaries	Grantor beneficiary	7	1	View
person Trustee	Can be the same person	7	1	View
person grantor's heirs	Estate planning	6	1	View
person grantor's spouse	Trust beneficiaries	6	1	View
person beneficiaries	Financial	6	1	View
person beneficiary	Financial	6	1	View
organization Suntrust	Financial	6	1	View
person beneficiaries	Fiduciary grantor heir	6	1	View
person Irrevocable trust (IDGT)	Seller buyer and taxpayer	6	1	View
person Heirs (implied)	Ancestor descendant implied	6	1	View
person IDGT	Transactional	6	1	View
person beneficiary	Trustor beneficiary	5	1	View
person Heirs (implied)	Wealth transfer	5	1	View
person Irrevocable trust (IDGT)	Creator seller	5	1	View
person beneficiaries	Fiduciary inheritance	5	1	View
person Irrevocable trust (IDGT)	Financial	5	1	View
person Irrevocable trust (IDGT)	Transactional	5	1	View

Date	Event Type	Description	Location	Actions
N/A	N/A	A detailed, four-step process illustrating how a sale of an asset to an Intentionally Defective G...	Not specified	View
N/A	N/A	Annuity payments from an existing GRAT are used to fund a new GRAT, creating a 'cascading' series...	N/A	View
N/A	N/A	The trust term ends, and remaining assets are transferred to the Beneficiaries' Trust.	N/A	View
N/A	N/A	Description of a financial planning strategy involving the sale of assets to an Intentionally Def...	Not specified	View
N/A	N/A	A proposed strategy to 'enhance the potential benefits' by funding a series of 'cascading GRATs' ...	Not specified	View
N/A	N/A	Grantor establishes the first GRAT (GRAT 1) by transferring assets into it.	N/A	View
N/A	N/A	An illustrative example of a 'Cascading GRATs' financial strategy, showing the flow of funds betw...	N/A	View
N/A	N/A	A hypothetical 5-year financial strategy called 'Economic flows of Cascading GRATs' is detailed, ...	N/A	View
2025-11-20	N/A	A hypothetical cash flow analysis comparing two scenarios for wealth transfer: 'Scenario 1: Hold ...	N/A	View
2025-11-20	N/A	A cash flow example comparing two financial scenarios: 'Scenario 1: Hold asset' and 'Scenario 2: ...	N/A	View
0005-01-01	N/A	An illustrative financial strategy called 'Cascading GRATs' is modeled over five years. It shows ...	N/A	View

HOUSE_OVERSIGHT_022363.jpg

This document, dated April 29, 2013, is a technical analysis of proposed changes to U.S. tax laws affecting sophisticated estate planning techniques. It details proposals to eliminate the benefits of 'sales to defective grantor trusts', extend estate tax liens, and curb the use of Health and Education Exclusion Trusts (HEETs) by clarifying the rules for the Generation-Skipping Transfer tax. The document carries a Bates number suggesting it was collected as part of a House Oversight committee file.

Tax law analysis report

2025-11-19

Analysis Source

HOUSE_OVERSIGHT_022357.jpg

This confidential J.P. Morgan document, marked for House Oversight, is a financial analysis comparing two 20-year wealth transfer strategies. It argues that selling an asset to an Intentionally Defective Grantor Trust (IDGT) would generate an additional $2.6 billion for heirs compared to simply holding the asset, due to tax optimization. Although part of a collection of Epstein-related documents, this specific analysis is a generic example and does not mention Jeffrey Epstein or his specific finances.

Financial analysis report

2025-11-19

Analysis Source

HOUSE_OVERSIGHT_022355.jpg

This confidential J.P. Morgan document, page 5 of a set from a House Oversight collection, illustrates the 'Economic flows of Cascading GRATs,' a complex financial and estate planning strategy. It models a hypothetical 5-year scenario where a $50 million initial investment is moved through a series of Grantor Retained Annuity Trusts (GRATs) to transfer wealth from a 'grantor' to a 'beneficiary', with calculations based on a 2000 Tax Court ruling. The document is for illustrative purposes only and does not name specific individuals involved in a transaction.

Financial strategy document

2025-11-19

Analysis Source

HOUSE_OVERSIGHT_022354.jpg

This confidential J.P. Morgan document from the HOUSE_OVERSIGHT files explains the "Cascading GRAT" financial strategy. The strategy involves a grantor transferring assets into a series of Grantor Retained Annuity Trusts (GRATs), using annuity payments from older GRATs to fund new ones, with the goal of passing wealth to beneficiaries free of gift tax. The document notes a 2012 gift tax exemption of $5,120,000 and cites the 2000 Walton v. Commissioner case that allows for a "zeroed out" GRAT to eliminate gift tax liability.

Financial strategy document

2025-11-19

Analysis Source

HOUSE_OVERSIGHT_022353.jpg

This confidential presentation slide from J.P.Morgan, marked as 'HOUSE_OVERSIGHT_022353', outlines a financial strategy called a "Cascading GRAT". The strategy involves using multiple short-term Grantor Retained Annuity Trusts (GRATs) to enhance value for beneficiaries, capitalize on market volatility, and mitigate mortality risks for the grantor. The document is a high-level overview of the benefits of this wealth-transfer technique.

Financial strategy presentation slide

2025-11-19

Analysis Source

HOUSE_OVERSIGHT_022352.jpg

This J.P. Morgan document, marked 'CONFIDENTIAL' and 'HOUSE_OVERSIGHT_022352', is a presentation slide explaining a wealth transfer strategy using an Intentionally Defective Grantor Trust (IDGT). It details a four-step process where a 'Grantor' sells an asset to an IDGT for a note, which allows the remaining trust assets to eventually pass to 'Beneficiaries' free of gift tax. The document also suggests using 'cascading GRATs' to enhance the benefits of this strategy.

Financial planning document / presentation slide

2025-11-19

Analysis Source

HOUSE_OVERSIGHT_022351.jpg

This document is a confidential presentation slide from J.P. Morgan, identified by the production code 'HOUSE_OVERSIGHT_022351'. It explains the mechanics of an Intentionally Defective Grantor Trust (IDGT) as a tax-efficient strategy for transferring future asset appreciation to heirs. The process involves a grantor selling assets to an irrevocable trust in exchange for a promissory note, allowing the asset's growth to pass to beneficiaries gift-tax-free.

Financial advisory presentation slide

2025-11-19

Analysis Source

Total Received

$118,090,920.00

5 transactions

Total Paid

$352,857,142.00

28 transactions

Net Flow

-$234,766,222.00

33 total transactions

Date	Type	From	To	Amount	Description	Actions
N/A	Paid	grantor	defective grantor...	$0.00	A 'sale to a defective grantor trust' is a tax ...	View
N/A	Paid	grantor	defective grantor...	$0.00	A 'sale to a defective grantor trust' is a tax ...	View
N/A	Paid	grantor	beneficiaries	$0.00	Describes a financial strategy called 'Cascadin...	View
N/A	Paid	grantor	GRAT	$50,000,000.00	Value of initial transfer to GRAT to start the ...	View
N/A	Paid	grantor	beneficiaries	$0.00	Describes a financial strategy called 'Cascadin...	View
N/A	Paid	grantor	GRAT	$50,000,000.00	Value of initial transfer to GRAT to begin the ...	View
N/A	Received	GRATs	grantor	$59,045,460.00	Final Fair Market Value (FMV) of the grantor's ...	View
N/A	Paid	grantor	GRAT	$50,000,000.00	Value of initial transfer to the first Grantor ...	View
N/A	Received	GRAT system	grantor	$59,045,460.00	Projected final Fair Market Value (FMV) of the ...	View
N/A	Paid	grantor	Irrevocable trust...	$0.00	An 'arm's length sale of assets' from a Grantor...	View
N/A	Paid	grantor	Irrevocable trust...	$0.00	An 'arm's length sale of assets' from a Grantor...	View
N/A	Paid	grantor	Suntrust	$64,285,714.00	Initial asset held/sold to trust.	View
N/A	Paid	grantor	Suntrust	$5,000,000.00	Coverage amount.	View
N/A	Paid	grantor	GRAT 1	$0.00	Grantor transfers asset(s) to an irrevocable tr...	View
N/A	Paid	grantor	GRAT 1	$0.00	Grantor transfers asset(s) to an irrevocable tr...	View
N/A	Paid	grantor	Government/IRS	$0.00	Grantor pays tax on ordinary income and realize...	View
N/A	Paid	grantor	Government/IRS	$0.00	Grantor pays tax on ordinary income and realize...	View
N/A	Paid	grantor	GRAT 1	$0.00	Grantor transfers asset(s) to an irrevocable tr...	View
N/A	Paid	grantor	Government/IRS	$0.00	Grantor pays tax on ordinary income and realize...	View
N/A	Paid	grantor	Irrevocable trust...	$0.00	The document describes the mechanics of a finan...	View
N/A	Paid	grantor	Suntrust	$64,285,714.00	Initial asset held/sold to trust.	View
N/A	Paid	grantor	Suntrust	$5,000,000.00	Coverage amount.	View
N/A	Paid	grantor	Suntrust	$64,285,714.00	Initial asset value held or sold to the trust.	View
N/A	Paid	grantor	IDGT	$0.00	Sale of an asset at fair market value from the ...	View
N/A	Received	IDGT	grantor	$0.00	The IDGT makes payments to the Grantor to satis...	View

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