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What is the singular of GRATs?

What's the singular form of GRATs? Here's the word you're looking for.

Answer

The singular form of GRATs is GRAT.

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Examples
The grantor creates the GRAT trust and transfers the business to the trust.
The basic objective of a GRAT is to shift from the grantor to the remainder beneficiaries the appreciation generated by the contributed property during the GRAT term.

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