Patents
The Wealth Transfer Group owns a patent covering different methods for managing SOGRATs. A SOGRAT is a GRAT that is at least partially funded with stock options. The patent number is U.S. Patent 6,567,790, and is entitled "Establishing and managing grantor retained annuity trusts funded by nonqualified stock options". On January 12, 2011, the director of the USPTO initiated a reexamination of US patent 6,567,790. The reexamination serial number is 90/009,868.
Read more about this topic: Grantor Retained Annuity Trust