Planning with Intentionally Defective Grantor Trusts (Completed)

Date: Thursday, September 21, 2023
Instructor: Steven G. Siegel
Begin Time:  9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time
CPE Credit:  2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC
2 hours General Principles of Financial Planning for CFP

Intentionally Defective Grantor Trusts – IDGTs – are a popular estate planning technique that can potentially benefit your clients. Grantor trusts may be the best tax planning option available – and proposed tax law changes threaten their viability. Explore how these trusts work and get tips on how to best put them to work for your clients.

This two-hour course discusses how IDGTs work, how they are created, and the planning situations where they are best used.

Who Should Attend
This course is essential for tax return preparers, CPAs, CFPs, enrolled agents, tax attorneys and other professionals who advise clients on tax, retirement and estate planning, and other wealth management matters.

Topics Covered

  • What is an Intentionally Defective Grantor Trust?
  • Use of the IDGT after the 2017 Tax Cuts and Jobs Act
  • Understanding the Grantor Trust Rules
  • Creating and Using IDGTs
  • Advantages of IDGTs
  • Installment Sales of Property to IDGTs
  • Using IDGTs in Family Business Succession Planning
  • Comparing the Use of the IDGT to the Use of a GRAT
  • What changes to IDGTs are being proposed in 2023?

Learning Objectives

  • Recognize and apply a comprehensive, updated understanding of what Intentionally Defective Grantor Trusts are
  • Recognize how to create and effectively use IDGTs
  • Identify planning opportunities where IDGTs could benefit clients


Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Basic knowledge of federal wealth transfer taxes.

Advance Preparation

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