The Grantor Retained Annuity Trust or GRAt is a powerful estate tax planning technique for Pennsylvania residents.  For affluent and modestly affluent families, the GRAT allows them to move massive amounts of growth and value to their children without incurring gift taxes.  Pennsylvania residents can use the GRAT at these historically low interest rates and with businesses and stock and realestate at suc low values to move all appreciation on such assets without incurring tax and still have the retained use of the assets.