www.proskauer.com/news/worth-it-episode-1-is-now-a-good-time-to-create-a-grat?utm
taxblog.dickinson-wright.com/2020/10/graduated-grats/?utm_source=rss&utm_medium=rss&utm_campaign=graduated-grats#page=1
Use Grantor Retained Annuity Trusts (GRATs) for Business Succession (carpenterwellington.com)
See also:
www.clm.com/update-on-issue-2022-2-regarding-grats/
www.gmlaw.com/news/so-you-used-up-all-of-your-gift-and-estate-tax-exemption-now-what/