Estate Planning With Grantor Trusts: Leveraging GRATs and IDGTs to Minimize Taxes, Preserve and Transfer Assets
Recording of a 90-minute CLE webinar with Q&A
This CLE course will guide estate planning counsel on the use of grantor trusts in the new, income tax focused planning environment. Our experienced panelists will outline the benefits to clients of using grantor trusts, explain practical drafting and structuring techniques for grantor retained annuity trusts (GRATs) and intentionally defective grantor trusts (IDGTs), and help counsel avoid the mistakes and potential pitfalls of each approach.
- IDGT advantages and applications
- Structuring the trust
- Structuring the transaction
- Structuring GRATs
- Regulatory and statutory requirements
- Impact of low interest rates
- Tax consequences for GRATs and IDGTs
The panel will review these and other key issues:
- What are the statutory and regulatory requirements for structuring GRATs?
- What are practical planning approaches for using GRATs and IDGTs?
- What drafting strategies should be used in creating IDGTs?
- How do current interest rates impact the viability of GRATs?
- What seed money requirements should estate planning counsel consider?
Nathan K. Johnson
Reinhart Boerner Van Deuren
Mr. Johnson's practice focuses on trusts and estates. He serves a wide range of clients including individuals,... | Read More
Mr. Johnson's practice focuses on trusts and estates. He serves a wide range of clients including individuals, closely held businesses and charitable organizations. He is also a CPA, enabling him to recognize and create appropriate financial solutions for his clients. He also speaks on a variety of trust and estate planning topics to professional organizations.Close
Mary Ann Sisco
Regional Senior Wealth Advisor
Ms. Sisco has extensive experience in providing high net worth individuals with sophisticated estate planning... | Read More
Ms. Sisco has extensive experience in providing high net worth individuals with sophisticated estate planning solutions. These solutions address gifting, business succession, retirement, executive compensation, generational and charitable planning. Prior to entering the financial services industry, she was in private practice with several well regarded estate planning firms.Close
Eido M. Walny
Walny Legal Group
Mr. Walny's practice focuses on estate planning, asset protection, business succession, probate, and trust... | Read More
Mr. Walny's practice focuses on estate planning, asset protection, business succession, probate, and trust administration. His experience includes counseling to protect multi-generational family wealth, structuring family and business succession plans, non-probate transfers, and trust and probate administration. He is a frequent speaker on estate planning, charitable giving methods, and topical business issues.Close