November 01, 2010

IDGTs for the Soul

This article discusses the rise of the intentionally defective grantor trust (IDGT). With Congress moving to restrict the tax advantages of grantor retained annuity trusts, and put an end to some of the popular tax reduction strategies they made possible, IDGTs look set to be the next “go-to” device for estate planners. Lisa and Lance explore the advantages and disadvantages of selling assets to an IDGT; bigger tax benefits and planning opportunities are weighed against the greater risk involved when implementing sales.

Click on the PDF link above to view the full article.

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