GRATs, QPRTs, and other discounting techniques
Subtitle: how to incorporate sophisticated estate planning techniques into your practice
By: Deborah L. Pechet, chair ... [et al.].
Contributors: Pechet, Deborah L.; Massachusetts Continuing Legal Education, Inc. (1982- )
Publisher: MCLE
Published: 1996
Place of publication: Boston, MA
Language: eng
Number of pages: 104
Subjects: Estate planning -- United States.; Trusts and trustees -- Taxation -- United States.; Living trusts -- United States.; Inheritance and transfer tax -- Law and legislation -- United States.
Other titles: How to incorporate sophisticated estate planning techniques into your practice
Notes: GRAT = grantor retained annuity trust.

QPRT = qualified personal residence trust.

"No. 96-08.19."

Includes bibliographical references.