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Intentionally Defective Grantor Trust Sales

This 2007 article on intentionally defective grantor trusts (IDGT) sales covers tax planning for the very large estate.

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This article is reprinted with the publisher’s permission from the TAXES–THE TAX MAGAZINE, a monthly journal published by CCH, a Wolters Kluwer business. Copying or distribution without the publisher’s permission is prohibited. To subscribe to the TAXES–THE TAX MAGAZINE or other CCH Journals please call 800-449-8114 or visit www.CCHGroup.com. All views expressed in the articles and columns are those of the author and not necessarily those of CCH.