David M. Frees III, Esquire on The Ten Year GRAT The Houses Passes A New 10 Year GRAT Requirement On June 15th, the US House passed H.R. 5486 (a “jobs bill”) that contained a requirement that GRATS (Grantor Retained Annuity Trusts) be for a term of at least 10 years. As readers know, we have …
Read More