| http://www.w3.org/ns/prov#value | - In addition, the uncertainty of upcoming Congressional action before the scheduled reinstatement of the federal estate tax on January 1, 2011 has caused many families and individuals to consider various types of such gift strategies, including outright gifts and gifts leveraged by trusts, such as grantor retained annuity trusts (GRATs") and charitable lead annuity trusts (CLATs").
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