The shared appreciation feature gives the lender the right to the first, say, 40% of the appreciation of the collateral above the value of the debt over some specified future time period (say five or 10 years).

FORBES: Magazine Article

With a GRAT, the owner of a company can transfer stock in the firm into a trust for the benefit of heirs and take back an annuity representing the current value of that stock plus a government-specified interest rate, currently 1%.

FORBES: Koch Bros. Could Pull A $40B Dividend -- But Probably Won't

It exists to stop shareholders enjoying their full ownership rights by threatening, if triggered, to dilute the value of those shares in certain circumstances specified by a firm's board.

ECONOMIST: A new use for the poison pill

Value-at-risk is an analysis of the potential loss in its trading positions during a specified time frame.

FORBES: Goldman's Speed Bumps

In exchange for the stock the grantor takes back a promissory note, again bearing a government-specified rate of interest (currently less than 1% for a nine-year note) that locks the value of the stock in at the time of the transfer.

FORBES: Koch Bros. Could Pull A $40B Dividend -- But Probably Won't