| http://www.w3.org/ns/prov#value | - The grantor retained annuity trust, better known as GRAT, is explicitly authorized under section 2702.??? [8] Patent No. US 6,567,790. [9] Estate planning lawyers in my law firm have used GRATs for many different types of assets, including real estate, marketable securities, stock in private businesses, and thoroughbred race horses. [10] Helvering v. Gregory, 69 F.2d 809, 810-11 (2d Cir. 1934). [1
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