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Grantor retained annuity trust (GRAT): Makes it possible for the grantor to put specified property into A brief trust account and freeze its price, getting rid of added appreciation with the estate and supplying it to heirs with negligible estate or present tax liability.
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Be aware that the stage-up basis applies to inherited assets usually, not merely the ones that involve a trust.
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Charitable trust: An irrevocable trust that donates property while in the trust account to one or more charities.
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