Baker Hostetler reports that on March 20, 2014, the Colorado Court of Appeals, in Malias v. Malias, upheld the trial court’s determination that grantor retained annuity trust (GRAT) remainder interests were “property interests” for property division purposes, and the corresponding valuation of the GRAT interests for those purposes. Although the case has not yet been selected for publication, it provides interesting insights for both estate planners and family law practitioners.

via Colorado Court Leaves Valuation Question Unanswered When Valuing GRAT Appreciation | BakerHostetler – JDSupra.

Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.