When creating trusts for estate-reduction purposes, nothing compares to the Intentionally Defective Grantor Trust. This type of trust is referred to by the acronym “IDGT.” Called by some as ...

Often, the answer is an IDGT. An intentionally defective grantor trust, or IDGT, is not merely one of the most amusing terms in personal finance, but also a powerful tool for legally transferring ...

Even if the irrevocable trust is structured as an “intentionally defective grantor trust,” where the income will be reported on the IRS Form 1040 – U.S. Individual Income Tax Return of the ...

However, what happens if a farmer has placed farm operating assets into a grantor trust or more likely has sold a farm to an intentionally defective grantor trust. We know that the proposals will ...

Estate planning is crucial for high-net-worth (HNW) individuals who want to protect their assets and pass their legacy on to loved ones after death. HNW individuals have unique tax and non-tax ...

We recently did a blog post on Intentionally Defective Grantor Trusts (IDGT). We can use these trusts to gifts assets during lifetime to the next generation with some additional estate planning ...

Popular estate planning tools such as grantor retained annuity trusts and intentionally defective grantor trusts offer many benefits. They enable you to leverage valuation discounts to reduce gift ...