Martha, a 75-year-old widow, owns more than $8 million in assets. Marthas son, Jonathan, has two children, ages 10 and 13. Her daughter, Annie, also has two children, ages 9 and 13. Martha has decided that she wants to begin giving her assets to her grandchildren so she can minimize the size of her estate. She specifically wants to provide for her four grandchildrens college education. What planning opportunities can you suggest so that Martha can provide for her grandchildrens education while minimizing any transfer taxes?