Some of the most successful techniques devised by esteate planners capitalize on generally accepted assumptions used to value gifts of partial interests in property. Learn how some of the assumptions do not always accurately reflect the actual or expected future performance of a particular property interest.

A GRAT (Grantor Retained Annuity Trust) is technique used to move significant wealth out of a person's estate with no gift tax. It is considered a very safe technique because there is almost no gift tax risk despite the huge upside. Unlike a dynasty trust, a GRAT can only continue for one generation without an additional transfer tax. One potential strategy around this is to sell the remainder interest in the GRAT to a dynasty trust.

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