Using IDGTs in Estate Planning

With the goal of limiting as many taxable assets as possible from the estate in mind, Intentionally Defective Grantor Trusts may be a beneficial estate planning tool. This method allows Grantor Trust Rules to be invoked intentionally.

See Craig W. Smalley, Intentionally Defective Grantor Trusts, Advisor Voices, May 23, 2014.

Special thanks to Jim Hillhouse (Professional Legal Marketing (PLM, Inc.)) for bringing this article to my attention.