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Dog Bites Man: GRAT Property Included in Gross Estate on Grantor’s Death During Trust Term
The district court decision in Badgley v U.S. (ND Cal, May 17, 2018, No. 17–cv-00877–HSG) 2018 US Dist Lexis 83537 confirms what we have long believed: The value of a grantor retained annuity trust…