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Grantor Retained Annuity Trust Provisions
Wills and Trusts
Estates & Trusts
Stocker and Rikoon on Drawing Wills and Trusts (13th Edition)
PLI Item #:
"Grantor Retained Annuity Trust Provisions"
"“qualified annuity interest” under Section 2702(b)(1) of the Code"
provisions of Treasury Regulation §§ 25.2702-3(b) and (d)
Settlor’s Qualified Annuity Interest
Trustee shall pay annually to the Settlor
initial fair market value of the assets
Source of Payment for annuity
time of payment for annuity
Expiration of Term for annuity
Disposition of Remainder
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