Defective Grantor Trusts: How To Plan And Draft

National Law Foundation

Estates, Gifts, Trusts & Tax Materials

Books, Audiotapes, Audio CDs, Videotapes, DVDs, and FORMS

plus
Download the FORMS NOW!

Get Acrobat Reader free here.

Defective Grantor Trusts: How To Plan And Draft

Both the CD-Rom and the text download contain the entire 67-page text in WordPerfect 11 and MS Word 2002 files and are compatible with lower versions of each.

Full Brochure

Length 1.75 Hours
Date 2/24/06

Table of Contents
67-Pages

This 1.75-hour February 24, 2006 presentation gives 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
    — creation
    — funding
    — installment sale
    — design of the note
    — income, estate and gift tax consequences to the grantor
    — PLR 9535026
• Comparing An IDGT To A GRAT
• The Karmazin Case
• 5 Useful FORMS