The U.S. Government establishes an investment rate of return which it says you cannot beat. Wealth in excess of this rate can be transferred to junior family members without causing a taxable gift or estate tax. The Code Section 7520 rate was 7.4% in October, 2000. The lower the Code Section 7520 rate, the easier it is to shift tax free wealth to junior family members. These strategies are useful even when your tax free gifting ability has all been used. If units in a Family Holding Company are used, greater leverage may be achieved due to discounts, e.g., 7.4% discounted at 35% equals 4.81%. Therefore, any asset growth in excess of 4.81% can be removed from your taxable estate tax free. Common methods of achieving this result are with GRATs, GRUTs, SPLATs, and SPLUTs or sales of remainder interests in property.