{"data":[{"title":"Grantor Retained Annuity Trust","category":"Trust","summary":"A GRAT is an irrevocable term trust in which the grantor keeps a fixed annuity and transfers remaining value to beneficiaries if asset performance exceeds the assumed federal rate and the structure succeeds.","href":"/trusts/grantor-retained-annuity-trust","slug":"grantor-retained-annuity-trust","card_visual":{"kind":"raster","root":"/static/subject-art/trusts/grantor-retained-annuity-trust-dafe91ec72","marker":""}},{"title":"GRAT Illustration Calculator","category":"Calculator","summary":"Illustrate appreciation above a user-entered assumed Section 7520 rate over a selected GRAT term.","href":"/tools/grat-illustration-calculator","slug":"grat-illustration-calculator","card_visual":{"kind":"svg","src":"/static/subject-art/tools/grat-illustration-calculator-ce7f8c842d.svg","marker":""}},{"title":"High-Net-Worth Couple Comparing Advanced Trusts","category":"Scenario","summary":"First model family security, current federal and state exposure, basis, cash flow, and governance; only then compare SLAT, GRAT, IDGT, ILIT, charitable, and dynasty strategies against a no-action baseline.","href":"/scenarios/scenario-high-net-worth-couple","slug":"scenario-high-net-worth-couple","card_visual":{"kind":"raster","root":"/static/subject-art/scenarios/scenario-high-net-worth-couple-d480e828e3","marker":""}}],"meta":{"served_from":"reviewed content from The Estate Guide","last_reviewed":"2026-08-21","tax_year":2026,"disclaimer":"General U.S. educational information only—not legal, tax, investment, or financial advice. Estate planning is fact-specific and state law changes. Verify current law and filing requirements with official sources and qualified professionals before acting.","query":"grat","count":3}}