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Jose wants to set up a 10 year GRAT and does not want to have a taxable gift. He wants to transfer $1,236,021 million to

Jose wants to set up a 10 year GRAT and does not want to have a taxable gift. He wants to transfer $1,236,021 million to the GRAT on 9/31/2020 when the 7520 interest rate is .4%. What annuity payment does he need to receive for there to be no taxable gift?

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