For the moment, it is possible to form what's called a zeroed-out GRAT, in which the remainder is theoretically worth nothing so that there is no taxable gift.
There have been proposals in Congress to eliminate zeroed-out GRATs and, more drastically, to require GRATs to have a term of at least 10 years, compared with the current two-year minimum.
While the FBI conveyed little doubt that it thought it had zeroed in on the suspects, initial leads in earlier investigations have sometimes failed to pan out.