Name: _____________________ Period:

The key to using a GRAT to leverage transfers is selecting assets that will outperform the section 7520 rate. Since 1993, the section 7520 rate has ranged from a low of 2.0 percent to a high of 9.6 percent. During that same time period there have been numerous security issues trading on national exchanges that have far exceeded the section 7520 ... ................
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