| Grantor Retained UniTrust |
| A grantor retained unitrust (also known as a GRUT) is an irrevocable trust with the right in the grantor to an annual payment of a fixed percentage of the fair market value of the trust assets. Otherwise, this trust is similar in several ways to the GRAT. |
| Copyright 2005-2006 by FreeRealEstateLaw.com and Charles E. Marunde |
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| Estate Planning & Asset Protection |
| Learn on this site how to do good estate planning and good asset protection. Learn also how to coordinate your business planning with your estate planning. |