Sales to IDGTs
Can Be Both Powerful and Risky
(Unless You Do Them Right)!
For your high net worth clients, sales to “IDGTs” (Intentionally Defective Grantor Trusts) can be a tremendously leveraged, highly beneficial estate tax strategy - - if they’re done correctly.
Whether you have already used this planning technique or are considering using it, you need to understand the pros, cons, and risks - - particularly in light of the Woelbing case and increased IRS scrutiny.
Join us and nationally renowned CPA and tax expert, Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA, for a 90-minute presentation entitled, “Sales to Grantor Trusts - - 2020 Update”.
During this 90-minute program, Bob will cover the following issues:
- Assuring grantor trust status
- Taking advantage of our low interest rates
- Choice of Situs
- Balancing bet-to-live and bet-to-die strategies
- Intentionally Defective Grantor Trust (IDGT) strategies including
- Designing the “tax-burn” and the “tax-burn SCIN”
- Sales to IDGTs
- Structuring IDGT sales to avoid Sections 2701, 2702 and 2036 (and the Woelbing case)
- Sales to an IDGT with a SCIN hedge
- How to design note sales to assure debt treatment
- Choosing the length of notes
- The truth about the 9 to 1 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
- Designing QTIPs, GRATs, and LPA overflow clauses
- Audit proofing your design and gift tax returns
- And Much More!
Your purchase includes: Downloadable PDF handout materials and MP3 audio recording. A PDF transcript may be added on for an additional fee during the checkout process.