回複：GRUT/GRAT

Try Grantor Retained Interest Trust. I have done this for some of my clients this year to take the advantage of 2012 high free gift tax exampt amount. You change the title to your kids as a gift to them; you reserve the right to collect rents for N years (you decide the number N). When you see god the house will be kids'; before then, you are cont to be "little landlord" for N years.