National Law Foundation

Continuing Legal Education

Live Seminars and Self-Study Materials


Planning with Intentionally Defective Grantor Trusts
Planning with Intentionally Defective Grantor Trusts


Audio CDs and Course Book

In this December 11, 2014 125-minute presentation, Steven G. Siegel gives a useful and practical description of Intentionally Defective Grantor Trusts. A nationally-recognized tax and estate planning adviser, author and speaker, Mr. Siegel explains the technique, the uses and advantages of these trusts, the mechanics involved, and much more.

Major topics include:

• Understanding The Technique, The Grantor Trust Rules and Creating The Trust Without Causing Inclusion In The Grantor's Gross Estate
• Uses And Advantages Of The Defective Grantor Trust
• Installment Sales Of Property To The Trust
• Comparing An Installment Sale To The Defective Trust With A Transfer Of Assets To A GRAT
• How Is The Trust Reported?
• The Karmazin Case

• Latest IRS Attack; Is The Future Of The Defective Grantor Trust In Danger?

For a more detailed list of the topics covered in this program, please click HERE for the Table of Contents to the 35-page course book.

TABLE OF CONTENTS AND SAMPLE PAGES: Our sister site,, offers this course book for purchase (without audio or CLE credit). There, you can see the complete Table of Contents and some Sample Pages. Click here to see these: Planning with Intentionally Defective Grantor Trusts (47-Page Book). Use your back button to return here to earn CLE credit.

SUGGESTED FORMS: Fully-editable forms prepared by Mr. Siegel for your immediate and unlimited use relating to this topic are available at Under the "TRUSTS" category, you will find Mr. Siegel's Intentionally Defective Trust Forms.

BOOKS FOR LAWYERS: Over 70 useful books on important legal issues facing attorneys– including this 35-page course book – are now available for immediate download at (Reading books without also listening to or viewing a recorded seminar earns NO CLE credits.)

Price: $99.00

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