In order to implement a Grantor Retained Unitrust, the client/grantor creates a trust and makes gifts to that trust. However, the grantor retains the right to receive a fixed percentage of the trust assets each year. At the grantor’s death or at the end of the specified term, the remaining values of the trust go to the trust beneficiaries – the heirs.

Grantor Retained Unitrust (Illustration) | Grantor Retained Trust Calculator | Grantor Retained Annuity Trust (Illustration) | Grantor Retained Annuity Trust (Definition)

 

 

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