In exchange for the stock the grantor takes back a promissory note, again bearing a government-specified rate of interest (currently less than 1% for a nine-year note) that locks the value of the stock in at the time of the transfer.

FORBES: Koch Bros. Could Pull A $40B Dividend -- But Probably Won't

With a GRAT, the owner of a company can transfer stock in the firm into a trust for the benefit of heirs and take back an annuity representing the current value of that stock plus a government-specified interest rate, currently 1%.

FORBES: Koch Bros. Could Pull A $40B Dividend -- But Probably Won't

There are bonds whose yield depends on the federal funds rate staying within a specified band.

FORBES: Bonds With Moving Parts