﻿<?xml version='1.0' encoding='UTF-8'?><rss version="2.0" xmlns:dc="http://purl.org/dc/elements/1.1/"><channel><title>California Society of CPAs / Estate Planning / CalCPA Discussion Forum  / Does a GRAT file its own tax return? / Latest Posts</title><generator>InstantForum.NET v4.1.4</generator><description>California Society of CPAs</description><link>http://forums.calcpa.org/</link><webMaster>forums@calcpa.org</webMaster><lastBuildDate>Sat, 20 Mar 2010 22:56:42 GMT</lastBuildDate><ttl>20</ttl><item><title>Does a GRAT file its own tax return?</title><link>http://forums.calcpa.org/Topic785-2-1.aspx</link><description>Since a GRAT by definition is a grantor trust, is there any reason to file a separate GRAT return? The GRAT owns appreciating S Corp stock. Stock was distributed this year in order to make its annuity payment to the grantor. Thank you in advance for your help.</description><pubDate>Thu, 23 Jul 2009 23:36:07 GMT</pubDate><dc:creator>title26usc</dc:creator></item></channel></rss>