[email protected]> Sent: Monday, September 29, 2014 4:32 PM To: Halperin, Alan S Subject: Re: 88000? On Mon, Sep 29, 2014 at 12:24 PM, Halperin, Alan S « > wrote: The GRATs are very close =o being zeroed out, but our practice is to leave a very tiny portion as a =axable gift. Alan S. Halperin<=b> I