Intentionally Defective Grantor Trusts

Funding and Structuring Sales to Transfer Assets, Retain Control and Reduce Estate Taxes

Recording of a 90-minute CLE webinar with Q&A


Conducted on Wednesday, March 6, 2013

Recorded event now available

or call 1-800-926-7926
Program Materials

This CLE webinar will prepare estate planning practitioners to identify and effectively create estate planning opportunities through IDGTs and explain why some of those opportunities may soon vanish. The panel will outline how to structure IDGTs with an emphasis on the key steps in the planning and drafting process.

Description

IDGTs enable wealth transfer to future generations, allow removal and future appreciation of the assets from the estate, and reduce federal estate taxes. IDGTs can serve to protect the trust assets from claims by a grantor’s creditors and former spouse.

Set up correctly and based on current law, sales or gifts to these trusts can exclude the assets from the grantor's estate. In the sales transaction, creating the buyer by setting up the IDGT, fulfilling the seed money requirement, and drafting the sale agreement and note are all critical in the planning process.

Listen as our authoritative panel of estate planning counsel discusses best practices for maximizing the benefits of IDGTs and outlines effective methods for structuring IDGTs.

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Outline

  1. IDGT advantages and applications
  2. Structuring the trust
  3. Structuring the transaction

Benefits

The panel will review these and other key questions:

  • What are effective planning approaches for using IDGTs?
  • What drafting strategies should be used in creating IDGTs?
  • What seed money requirements should estate planning counsel consider?
  • What impact could any proposed legislation have on IDGTs?

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.

Faculty

Karen L. Brady
Karen L. Brady

Atty
Karen Brady & Associates

Her practice focuses on legacy planning, including planning for the succession of estates and businesses and...  |  Read More

Sarah B. Kahl
Sarah B. Kahl

Atty
Venable

She focuses her practice on trusts, estates and nonprofit entities. She is experienced in a variety of tax saving...  |  Read More

Michael L. Van Cise
Michael L. Van Cise

Atty
Arnall Golden Gregory

He focuses his practice on sophisticated wealth transfer planning, federal and state wealth transfer taxation,...  |  Read More

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