A Time for Giving - WSJ.com: "t may be tough expanding your wealth in an economy that is teetering, but giving it away to heirs is getting a whole lot easier, thanks to rock-bottom interest rates.
Some estate-planning professionals are urging clients to take advantage of the situation by setting up grantor-retained annuity trusts, vehicles designed to minimize or eliminate gift taxes on wealth transferred out of an investor's estate during his or her lifetime."
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