Overview of Grantor Retained Annuity Trusts

If the section 7520 rate is 3.2 percent, the value of parent’s retained interest is valued at $396,260 and the remainder interest is valued at $603,740. Thus, the right to receive a $50,000 annuity for 10 years is worth $396,260 and the right to receive the remainder at the end of 10 years is worth $603,740. ................
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