Event Details
Date Unknown
Description
A hypothetical 5-year financial strategy called 'Economic flows of Cascading GRATs' is detailed, showing the flow of funds from an initial $50 million investment between a grantor and a beneficiary.
Participants (2)
| Name | Type | Mentions | |
|---|---|---|---|
| grantor | person | 26 | View Entity |
| beneficiary | person | 11 | View Entity |
Source Documents (1)
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.
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Grantor establishes the first GRAT (GRAT 1) by transferring assets into it.
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The trust term ends, and remaining assets are transferred to the Beneficiaries' Trust.
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