Selling discounted assets to an Intentionally Defective Grantor Trust can dramatically enhance wealth transfer results for high net worth clients. This session highlights how valuation discounts, grantor trust rules, and interest rate planning work together to move appreciation out of the taxable estate while minimizing transfer tax exposure. Practical structuring tips and common pitfalls will be addressed to help practitioners confidently implement this powerful strategy.
Originally presented as part of Estate Planning Short Course 2026.
Credits: 1 General, 0 Diversity/Inclusion PR, 0 MH/SA PR, 0 Other PR
Expires 5/1/2028
Selling discounted assets to an Intentionally Defective Grantor Trust can dramatically enhance wealth transfer results for high net worth clients. This session highlights how valuation discounts, grantor trust rules, and interest rate planning work together to move appreciation out of the taxable estate while minimizing transfer tax exposure. Practical structuring tips and common pitfalls will be addressed to help practitioners confidently implement this powerful strategy.
Nina B. Stillman, Handler Law, LLP, Chicago
