Wall St. Journal:  “Congress is trying to put limits on a popular trust families use to avoid the tax.  Because this type of trust works best at times when interest rates are low and asset values are depressed—times like these, in other words—estate planners are urging clients to set one up before Congress makes them far less attractive.  Called a grantor-retained annuity trust, or GRAT, it allows people to give a portion of an asset's future profits to heirs tax-free.”