g accounts for the cumulative effect of all other variants on the phenotype besides the effect of the specific variant being tested (SNP s).
Although theoretically we should consider the effect of g when testing for GWAS associations, in practice don’t think this happens in standard GWAS tools, such as PLINK and REGENIE (see below).
PLINK: https://www.cog-genomics.org/plink/2.0/assoc

REGENIE: https://www.nature.com/articles/s41588-021-00870-7#Sec10

