What is an IDGT?

Why is an IDGT considered “defective”?

How do you plan with an IDGT?

Why might someone create an IDGT?

  • valuation discounts

How do you create an IDGT?

You need to structure an IDGT to avoid

  • IRC 2701
  • IRC 2702
  • IRC 2036
  • Woelbing case

You can structure an IDGT with a SCIN.

What should the length of the note be?

What is the 9 to 1 ratio?

How do you apply Rev. Rul. 93-12 when a client has more thna one child?

Explain the following cases re revaluation and propose protective clauses:

  • Wandry
  • Petter
  • McCord
  • Christianson

How do you design QTIP, GRAT, and LPA overflow clauses?

Choosing a Situs

Using Guarantees

What tax issues are related to IDGTs?

How is grantor trust status triggered?

Why is an IDGT good in a low interest environment?

When might it be better to use a non-grantor trust?

Are there any proposed changes to IDGTs rules?