A donor transfers cash and/or property to an irrevocable trust but retains (for one or more non-charitable beneficiaries) a variable annuity from that trust.

A gift of cash or property is made to an irrevocable trust, where the donor retains an annuity from the trust for a specified number of years or for the life of the noncharitable beneficiaries.

A series of short-term GRATs are "rolled" from one trust to the next. This approach helps minimize estate tax liability while efficiently transferring wealth to beneficiaries.

Three side by side comparison dispositions for married clients: 1) Leave everything to Spouse 2) Leave nothing to Spouse 3) Some basic planning techniques implemented.

A GRAT may be an effective means for a wealthy client who wants or needs to retain income from a rapidly-appreciating property to transfer the property with minimal gift or estate tax. 

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