National Law Foundation, LLC -- Defective Grantor Trusts: How To Plan And Draft

Defective Grantor Trusts: How To Plan And Draft

Audiotapes and Course Book

The audiotapes and 67-page course book of this 1.75-hour February 24, 2006 presentation give you a useful explanation of the reasons to use defective grantor trusts and how to properly plan and draft them. Steven G. Siegel, president of The Siegel Group in Morristown, NJ, includes many practical examples and helpful FORMS.

Topics include:

• Overview Of Defective Grantor Trusts ("IDGT")

• What Is An IDGT?

• Understanding The Grantor Trust Rules

• Creating IDGTs

• Uses of IDGTs

• Advantages of IDGTs

• Installment Sales Of Property To IDGTs

o creation

o funding

o installment sale

o design of the note

o income, estate and gift tax consequences to the grantor

o PLR 9535026

• Comparing An IDGT To A GRAT

• The Karmazin Case

• 5 Useful FORMS

Price: $99.00