This is the third of a four-part series focusing on estate planning for founders. In this installment, we will cover why an Intentionally Defective Grantor Trust (IDGT) may be an effective estate ...

n tumultuous economic times, intentionally defective irrevocable trusts (IDITs) offer taxpayers a powerful triple play: an estate-freeze and wealth-transfer technique, as well as an estate planning ...

When creating trusts for estate-reduction purposes, nothing compares to the Intentionally Defective Grantor Trust. This type of trust is referred to by the acronym “IDGT.” Called by some as an I-D-G-T ...

Whether intentionally drafting a grantor trust or drafting a trust that is not intended to be a grantor trust, great care must be taken. Beware of the complexity of the rules, the numerous traps, and ...