https://www.experian.com/blogs/ask-experian/what-is-grantor-retained-annuity-trust/
What Is a Grantor Retained Annuity Trust, or GRAT? - Experian
A grantor retained annuity trust, or GRAT, allows assets to appreciate and pass to heirs, all with little or no estate taxes or gift taxes.
what is a grantorretainedannuitytrustgrat