See Stephen Breitstone, Mary O’Reilly & Joy Spence, Get a “GRIP” in This Uncertain Tax Environment, Trusts & Estates Mag., Sept. 2021 (“Here’s what you need to know about a grantor retained interest partnership—a technique that allows clients to lock in today’s gift tax exemption without really giving too much up. It’s essentially an intentionally defective traditional freeze partnership that can be a valuable technique for clients who want to lock in what’s remaining of their $11.7 million exemption.”).