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Discover How to Maximize Estate Tax Savings With a Grantor Retained Annuity Trust (GRAT) Read more about Discover How to Maximize Estate Tax Savings With a Grantor Retained Annuity Trust (GRAT) You work hard to accumulate wealth, and you want to pass as much of it as possible along to your heirs and beneficiaries. But due to the size of your estate, you're on the hook to pay a hefty sum in estate and gift taxes.