![Follow McDowall Cotter on Social Media](https://www.mcdlawyers.net/wp-content/uploads/2020/06/social-media-3846597_1280-1080x675.png)
![Follow McDowall Cotter on Social Media](https://www.mcdlawyers.net/wp-content/uploads/2020/06/social-media-3846597_1280-1080x675.png)
![Safety Nets Updated](https://www.mcdlawyers.net/wp-content/uploads/2013/06/painting_resources_questionnaire.jpg)
Safety Nets Updated
Introduction This article updates the earlier article on this topic. As that earlier article mentioned, one relatively common estate planning arrangement is for the grantor of a trust, which is a grantor trust with respect to him or her for income tax purposes, to...![Steeply Declining Rolling GRATs: Perhaps the Best GRAT ever](https://www.mcdlawyers.net/wp-content/uploads/2013/06/painting_resources_articles.jpg)