Estate Planning: The Great GRAT Debate - Forbes.com

Estate Planning: The Great GRAT Debate - Forbes.com: "The prospect of a government attack on a popular estate-planning technique, referred to as a grantor retained annuity trust, or GRAT, has been a topic of much discussion among wealth advisors and tax professionals over the past several months. President Obama drew attention to the technique in his 2011 budget proposals, and provisions targeting 'short-term' and 'rolling GRAT' techniques have been included as revenue offsets in legislation passed by the House."