September 01, 2006
Ray Padron was published in the Gwinnett Business Journal
G.R.A.T. = Wealth Transfer for Business Owners
If you are a business owner who owns an interest in a Sub-S corporation or similar pass-through entity and desire to leave wealth to your heirs, then this article is for you. There is a wonderful planning tool that will help transfer all or part of the value of your business to the next generation — estate tax-free.