You are in: Home >

Articles, tagged with "maximum flexibility", page 1


Intentionally Defective Beneficiary Trusts

26th March 2010
The benefits of an intentionally defective grantor trust (“IDGT”) are well known. First, the grantor’s payment of the trust’s income taxes is essentially a tax-free gift to the beneficiaries of the trust. Rev. Rul. 2004-64. Thus, the assets in the trust g...
Author: Julius Giarmarco, Esq.