Intentionally Defective Grantor Trust

Grantor Trust

What is an Intentionally Defective Grantor Trust? A Trust can be subject to multiple kinds of taxes, and can be taxed in different ways.  To make sense of what an “Intentionally Defective Grantor Trust” is, we must consider two different kinds of taxes:  income taxes and estate taxes.  These two different taxes are imposed at…

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Trust Decant – Old Wine New Bottle

Trust Decant

Trust Decant The term “decant” means to pour the contents of one container into another container.  It is like pouring old wine into a new bottle.  It has come to refer to the practice of forming a new updated trust, and transferring the assets from an old obsolete trust to the new trust as a…

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Types of Trusts

Types of Trusts. Defining a Trust is just the beginning.  There are many varieties and types of Trusts.  Designing an effective structure requires an understanding of what the materials and the tools the shape them can do.  This is a simply overview of some of the most common types of Trust: Testamentary Trust.  A Testamentary…

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