Structuring Incomplete Gift Non-Grantor Trusts: Key Provisions, Tax Planning, Trust Situs, Distributions, and More

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

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Conducted on Tuesday, July 12, 2022

Recorded event now available

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Course Materials

This CLE/CPE course will guide estate planning counsel on using Nevada Incomplete-Gift Non-Grantor Trusts (NING) and Delaware Incomplete-Gift Non-Grantor Trusts (DING) to reduce or avoid state income taxes. The panel will discuss applicable federal tax rules and challenges, key provisions, and planning strategies when structuring these trusts, minimizing state taxes, and navigating the differences between jurisdictions that allow for incomplete gift non-grantor trusts.


There are many benefits of incomplete gift trusts. These trusts can ensure the transfer of an asset to the desired beneficiary while retaining a basis step-up for the asset at death. They can provide liability protection for a donor while allowing the donor to regain control of the asset if needed. Additionally, incomplete gift trusts can help avoid or mitigate state income taxes.

An incomplete gift trust can be a grantor or non-grantor trust. It can be structured to allow the donor/taxpayer to pay the tax during his lifetime (grantor), or the trust can pay the tax (non-grantor). Any distributions made by the incomplete gift trust to beneficiaries would be considered complete gifts.

A NING or DING can be part of a business sale for business owners seeking to implement a pre-sale planning strategy. These trusts reduce or eliminate potential state income taxes and capital gains taxes upon the sale of a business while also allowing asset protection.

With the unified credit at a record high amount, many clients don't mind using their lifetime exemption. Instead, they want to preserve the basis step-up of assets at death for their heirs. Other clients, those in high-tax states, would like to avoid state taxation on assets.

Listen as our expert panel explains the difference between complete and incomplete gifts, grantor and non-grantor trusts, clients who would benefit from incomplete gift trusts, and the income and estate considerations surrounding these trusts.



  1. Incomplete gift trusts: an overview
  2. Grantor and non-grantor trusts
  3. Complete and incomplete gifts
  4. NINGs and DINGs
  5. Scenarios and best practices for estate planners


The panel will review these and other key issues:

  • How is a grantor versus a non-grantor trust taxed?
  • What makes a gift complete?
  • How are NING and DING trusts used to preserve basis step-up?
  • When would a client benefit from a NING or DING?


Curatolo, Kristen
Kristen A. Curatolo

Kirkland & Ellis

Ms. Curatolo focuses her practice on wealth transfer planning, business succession planning, and charitable giving. She...  |  Read More

Osterhoudt, Arlene
Arlene A. Newton

Skadden Arps Slate Meagher & Flom

Ms. Newton focuses her practice on estate and gift tax planning and the administration of complex trusts and estates....  |  Read More

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Strafford will process CLE credit for one person on each recording. CPE credit is not available on recordings. All formats include course handouts.

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