A grantor retained income trust, or GRIT, is reviewed when a grantor wants to transfer property while keeping an income interest for a stated period. Like other retained-interest structures, it is considered advanced planning because the retained interest, beneficiary relationship, valuation issues, and trust term can all affect the result.
Last reviewed: March 9, 2026
Reviewed against: trust and estate planning references listed on the sources page.
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The trust receives assets, the grantor retains a specified income interest for the term, and the remainder is designed to pass under the trust after that period. Because the structure is more specialized than a simple annuity or unitrust design, GRIT review is usually paired with broader retained-interest planning analysis.
A grantor retained income trust, or GRIT, is a retained-interest trust reviewed when the grantor keeps an income interest for a stated term.
They are all retained-interest trust structures, but the retained payment or income design differs and can materially change the planning analysis.
A GRIT is advanced because it raises retained-interest, valuation, tax, and family transfer questions that are more specialized than standard revocable trust planning.