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Intentionally Defective Grantor Trusts |
August 10, 2005
Previously published on October 2, 2004
Rarely do we promote legal work that is defective, but the intentionally defective grantor trust presents a great opportunity for making tax free gifts. Until recently, there was some doubt about certain tax effects of such a trust, but the IRS issued a ruling in July 2004 confirming favorable tax...
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The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
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