Christine Ellsmore, Jake Kidder, and Eva Wolf will speak at the Boston Bar Association’s program, “GRATs in Practice: A Guide to Administration and Navigating New IRS Positions,” on Friday, June 12, 2026, from 10:00–11:00 AM via Zoom. The program will provide a practice-driven overview of grantor retained annuity trusts (GRATs), moving beyond introductory concepts to integrate technical rules with real-world administration, and will walk through the lifecycle of a GRAT as well as emerging IRS positions.
Attendees will gain insight into GRAT fundamentals, including planning strategy, taxes, funding, and mechanics, along with the mechanics and potential pitfalls of GRAT administration, such as annuity payments, swaps, freezes, sales, and tax considerations. The program will also address investment management considerations from a portfolio manager and review emerging IRS positions, including an understanding of Elcan v. Commissioner and the allocation of GST tax exemption.
Christine, Jake, and Eva each bring significant experience in trust and estate planning and regularly advise clients on complex wealth transfer strategies, trust administration, and evolving tax developments.