What Risk? Gee, are your investment returns guaranteed? Surely not. Many estate planning techniques are interest rate dependent. Who can predict interest rates? Many estate planning techniques depend on when you die. Die too early and a GRAT might not work. Die too late and a private annuity might shift value into not out of your estate. Does your home contractor guarantee you that nothing will ever go wrong? Of course not. Even really common planning techniques, like a life insurance trust, are subject to uncertainty.