The GRE: What It Is, Why Use It, and How To Keep It
Josh Cohen
September 19, 2025
In the world of trusts and estates law, the acronym “GRE” is a frequent visitor, and while its descriptive meaning, Graduated Rate Estate (“GRE”), may be well known, its impact perhaps less so. A testamentary trust is a trust created as a result of a person’s death. An estate is