Paul Cathcart Authors Article in American Bar Association’s “Real Property, Trust and Estate Law Journal”
July 11, 2025
Hemenway & Barnes counsel Paul Cathcart recently authored an article titled, “Allocating GST Exemption to GRAT Property After the Annuity Term,” published in the American Bar Association’s Real Property, Trust and Estate Law Journal (Spring 2025).
The article surveys questions regarding the allocation of GST exemption to GRAT property and includes tactical suggestions for navigating the uncertainty of post-annuity GST allocation in the absence of clear guidance.
Paul M. Cathcart, Jr.
Paul Cathcart assists individuals and families with tax and estate planning.