A properly structured intrafamily loan can allow the recipient to invest loan proceeds at a higher level of return than the repayment schedule, resulting in a tax-advantaged transfer of wealth.
A GRAT is an irrevocable trust. The grantor transfers assets in return for an annuity for a specific term of years. Remaining assets are distributed to the beneficiary free of gift or estate tax.
With a CLAT, you make charitable gifts from a trust. After a period, any remaining assets are transferred to a beneficiary without gift or estate tax. Low prevailing rates increase a CLAT's potential.
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