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⚡IMPACT LEVEL 3 — NOTEWORTHY

Epstein File EFTA01088640: Graham and Arrangement (DS9)

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This document is a 2005 legal analysis by Graham and Jonathan G. Blattmachr regarding estate tax treatment of GRAT (Grantor Retained Annuity Trust) arrangements and QTIP trust provisions. The excerpt discusses proper documentation and tax election procedures for complex trust arrangements, referencing the Walton case.

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Of course, if the GRAT provides that the remainder passes to a QTIP trust, care must be exercised to describe the entire **arrangement** on the grantor's estate
Excerpt 2
tax return and elect QTIP treatment for such **arrangement**.
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**Graham** and Jonathan G. Blattmachr © 2005. All Rights Reserved. Introduction The Walton case (Walton V.

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