Sentence:  A prearranged <WSD>loanback</WSD> of the entire gift property itself (rather than just the income therefrom) may well be disregarded as being merely a grantor retained control over the property, thereby causing the entire amount of the "loan" to be included in the grantor's estate. 
Meaning of the word marked with <WSD> tags:  A loan from a trust fund to the grantor that created the fund.