GRAT’s we call them. Grantor Retained Annuity Trust. They can be used for income tax savings. Often times they are an estate tax savings tool. Basically, the grantor is the person who sets up a trust, and if he retains an annuity, well then it would be a GRAT, so I could transfer a million dollars to a trust, and the trust promises to pay me, let’s say, $50,000 a year for a set number of years or for the rest of my life. That would be a GRAT. I would have retained an annuity interest in that trust.