grat

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Grantor retained annuity trust
A grantor retained annuity trust (commonly referred to by the acronym GRAT), is a financial instrument commonly used in the United States to make large financial gifts to family members without paying a U.S. gift tax.

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Grat (der)
nm. ridge, mountain range, chain of mountains; crest, thin uppermost edge

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Grat
burr, flash

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grät
wept
 
gråt
weeping, crying