Overview of grantor trusts and the Installment Sale to Grantor Trust (“ISGT”) transaction
Effect of Grantor’s Death on the ISGT
Gift Tax Risk/Mitigation Strategies for the ISGT
Using ISTGs now, when the transfer tax system might be changing
Runtime: 1 hour and 32
minutes Recorded: May 2, 2017
For many years, the installment sale to grantor trust strategy has been used by estate planners to shift appreciation downstream to younger generations. This technique can be preferable to a GRAT because it can result in greater leverage of the generation-skipping transfer tax exemption. However, there has always been a risk of the sale being examined and adjusted upon audit, resulting in a taxable gift – perhaps a sizeable one.
In this presentation, Jonathan Blattmachr and Teresa Bush review the installment sale to grantor trust strategy and consider whether it remains a viable planning tool in the current uncertain transfer tax planning climate. They also recommend how best to structure the transactions involved to address both the inherent gift tax risk and today’s tax uncertainty. Join us for a robust discussion on whether this transfer tax planning strategy is one to keep in mind for your clients as we await potential transfer tax planning developments from Congress and the new administration.
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