Everything You Need to Know About
Grantor Trusts

Planning Under Current Tax Law and the Impact of Potential Tax Law Changes


Income tax is the new estate tax, which is why grantor trusts have become the go-to planning strategy in the estate planner’s tool box.

Whether you’re an estate planning attorney, CPA, or financial advisor, it is imperative that you understand that grantor trust rules and how to effectively use grantor trusts for your clients. This is why we’ve brought in attorneys, Maurice D. Holloway, CPA, J.D., LL.M. and James I. Dougherty, J.D., to put together a special presentation entitled, “Planning with Grantor Trusts Under Current Tax Law and the Impact of Potential Tax Law Changes”.

During this 89-minute presentation, Maurice and James will cover the following:

  • The different tax treatment of grantor trusts vs. non-grantor trusts
  • An overview of the history of the grantor trust rules
  • How to ensure that a trust will be treated as a grantor trust for federal income tax purposes
  • How to toggle a trust between grantor trust and non-grantor trust treatment status (and the potential issues and implications with toggling)
  • Common trusts that are treated as grantor trusts
  • Key rulings pertaining to grantor trusts and what they mean (and how they impact future planning)
  • Common planning strategies and ideas for grantor trusts
  • Traps and tricks of drafting grantor trusts
  • What you need to know about income tax reporting for grantor trusts
  • Pending legislation and current developments impacting the grantor trust rules
  • And 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.


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.



James I. Dougherty

James I. Dougherty

James I. Dougherty is a partner and co-founder of Dungey Dougherty PLLC with offices in Greenwich, Connecticut and New York City. His practice focuses on all aspects of the estate planning and administration process. He is a past Trusts & Estates Fellow for the Real Property, Trust & Estate Law Section of the American Bar Association for 2016-2018 and an ACTEC Dennis I Belcher Young Leader for 2019-2020. James frequently lectures on estate planning and probate issues to various professional organizations. He has been published in Trusts & Estates, Bloomberg BNA Estates, Gifts, & Trusts Journal, STEP Journal, ACTEC Law…

Maurice D. Holloway

CPA, J.D., LL.M.
Maurice D. Holloway

Maurice D. Holloway, CPA, J.D., LL.M. is a partner in the law firm of Nelson Mullins Riley & Scarborough, LLP. Maurice advises clients on the tax aspects of (i) mergers and acquisitions, reorganizations, restructuring of business entities, and private equity transactions, (ii) estate and gift tax and business succession planning and (iii) like-kind exchange transactions and partnership tax issues. Maurice attended the University of South Carolina School of Law where he graduated cum laude, and received his LL.M. in Taxation from the University of Florida. He received his undergraduate degree at Clemson University with a degree in Accounting. He also…


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.