Financial Advisor:  “As just about every estate planner knows, the financially ruinous storm clouds of 2008 did contain at least one silver lining: an environment that made the grantor retained annuity trust (GRAT) a virtual foolproof way to pass on assets free of gift tax.  But it appears the opportunity will have been fleeting—meaning advisors need to quickly assess their clients’ wealth transfer needs before its too late to get them into a GRAT.”