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Sales to IDGTs
Can Be Both Powerful and Risky
(Unless You Do Them Right)!

For your high net worth and business owner clients, Sales to Grantor Trusts (also known as “IDGTs”) have always been a very attractive planning option.  However, things may change quickly. Rising rates, a volatile market, and proposed tax reforms complicate planning.

To help navigate the current environment, we have brought in nationally renowned CPA and tax planning expert, Robert S. Keebler, CPA/MST, AEP (Distinguished), CGMA, for a very timely and practical presentation entitled, “How Sales to Grantor Trusts Can Benefit Your Clients in 2022”.

During this 92-minute program, Bob will address the following:

  • What strategies can be implemented by the taxpayer to help minimize the capital gain (including how to use Non-Grantor Trusts to avoid the gain issue completely!)
  • The “Grandfathering” Rules for:
    • Assuring Grantor Trust status
    • Balancing bet-to-live and bet-to-die strategies
    • Intentionally Defective Grantor Trust (IDGT) strategies including
  • Sales to IDGTs and how to structure these sales to avoid Sections 2701, 2702 and 2036 (and the Woelbing case)
    • Implementing Sales to IDGTs with the SCIN hedge
  • How to design note sales
  • The truth about the “9-to-1” seed money ratio
  • The use of guarantees
  • Applying Rev. Rul. 93-12 when your client has more than one child
  • Protective clauses for revaluation including the Wandry, Petter, McCord, and Christianson cases
  • Understanding and avoiding the mistakes highlighted in Smaldino v. Commissioner, T.C. Memo 2021-127
  • Designing QTIPs, GRATs, and LPA overflow clauses
  • GRAT overflow clauses and the new CCA
  • And much, much more!

Your purchase includes an instantly downloadable video and audio recording and PDF handout materials.  A PDF transcript is available as an add-on for an additional fee.

  • Program Title: How Sales to Grantor Trusts Can Benefit Your Clients in 2022
  • Speaker:
  • Duration: 92 minutes

Purchase

Includes: MP4 Video (and Audio) Recording of Presentation plus PDF handout materials.

NOTE: PDF Transcript available as an add-on for an additional fee during checkout.

SKU RSK030322IDP

ABOUT THE SPEAKER

Robert S. Keebler

CPA/PFS, MST, AEP (Distinguished), CGMA
Robert S. Keebler

Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA is a partner with Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planning Counsels. He has been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. Mr. Keebler is the past Editor-in-Chief of CCH’s magazine, Journal of Retirement Planning, and a member of CCH’s Financial and Estate Planning Advisory Board. His practice includes family wealth transfer…

IMPORTANT NOTICE REGARDING CE CREDIT

The Ultimate Estate Planner, Inc. and the presenter are not registered Continuing Education Sponsors and this program is not pre-approved for continuing education credit for any state or regulatory agency.

However, please note that each program includes a Certificate of Completion and, depending on the license and the regulatory agency for which governs a participant’s CE credit, some professionals may be able to self-report his or her participation and receive credit. It is the responsibility of the participant to complete any process necessary to seek self-reported CE credit for his or her participation. By registering for a teleconference (or purchasing on On-Demand program), you understand that CE credit is not guaranteed or warranted by the presenter or The Ultimate Estate Planner, Inc.