... /sniff /吸气 o o 你嗅了嗅周围的空气。 你仔细的嗅了嗅（目标）。 /congrats /庆祝 /flop /摔落 o o 你无助地走来走去。 你无助地在（目标）旁边走来走去。 ...
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Because of that risk, GRATs typically are set up with shorter terms, such as two years.
WSJ: Family Value: New Hazards for Estate Plans
But the proposed budget would require GRATs to have a minimum term of 10 years.
For a guide to giving, the tax-free way, including more on GRATs, click here.
FORBES: October Opportunity for GRATs and Family Loans
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