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Course Details

Intentionally Defective Grantor Trusts

Webinar: ID# 1014475
Recorded CD
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About This Course:
You will receive an intense practical analysis of intentionally defective grantor trusts - an often overlooked estate planning tool. Emphasis will be placed on the practical how-to-do-it instruction as opposed to a recitation of case law in the area.

The speaker will concentrate on when to use this technique, how to design these trusts, and their place in comparison to other estate planning tools. You will become well versed in this important estate planning area.

Agenda

Description of Intentionally Defective Grantor Trusts

Advantages of IDGTs
  • Remove Appreciation From Estate
  • Limited Gift Tax Cost
  • Payment of Income Taxes of Trust – The Taxless Gift
  • Security of Asset Retention – The Note to Grantor
  • Low Interest Rate Hurdle
  • No Income Tax on Sale
Comparison to Other Estate Planning Techniques
  • Grantor Retained Annuity Trusts
  • Outright Gifts
  • Charitable Lead Trusts
The Seed Money Requirement
  • Increased Lifetime Gift Tax Exclusion
  • Use of Guarantees for Seed Money
The Note for the Sale
  • Use of Applicable Federal Rate (vs. Section 7520 Rate)
  • Description of Typical Terms
When to Use IDGTs; When Not to Use

Drafting Techniques for the TrustFACULTY

Robert E. Madden
  • Partner in the international law firm of Blank Rome LLP
  • More than 30 years of experience in trust and estate planning
  • Wrote the book Tax Planning for Highly Compensated Individuals, third edition – one of best-selling tax textbooks ever written
  • Writer of the current developments column for Estate Planning Magazine for more than 25 years
  • Member of the American College of Trust and Estate Counsel
  • Multiple listings in Best Lawyers in America, Washington, D.C. Super Lawyers, and Washingtonian Magazine Best Trust and Estate Lawyers
  • Achieved the highest rating in the Martindale-Hubbell Law Directory
  • Frequent speaker at seminars and forums
  • J.D. degree, with distinction, Cornell Law School, board of editors Cornell Law Review
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Intentionally Defective Grantor Trusts
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