Grantor Trusts

Estate planning often focuses on where property passes at death, either via a revocable trust or a last will and testament.  In some cases, however, a client may want to make gifts of property during lifetime, or they may be advised to do…

In this presentation, we will discuss how to draft what are sometimes referred to as “Medicaid Asset Protection Trusts,” or “MAPTs.”  In InterActive Legal’s Elder Law and Special Needs Planning system, the trusts we refer to as the  “Income…

The 58th Annual Heckerling Institute on Estate Planning was held in Orlando, Florida, on January 8-12, 2024. The Institute is the preeminent estate planning conference of the year and always has a week full of valuable seminar sessions…

Do assets in an irrevocable grantor trust that are not included in the settlor’s estate qualify for an income tax basis step up on the death of the grantor? In 2002, Jonathan Blattmachr and Professor Mitchell Gans authored an article…

In their commentary, Martin M. Shenkman, Jonathan G. Blattmachr and Joy Matak provide their analysis of the Biden Administration’s Fiscal Year 2024 Revenue Proposals.

Each InterActive Legal practice system provides subscribers with the ability to draft at least one type of “irrevocable trust.” All systems contain the standard Irrevocable Trust, which can serve multiple purposes, and will be the primary…

What are tax reimbursement clauses in trusts? What are and what the benefit of having them included in a grantor trust? How might they help you financially if you are creating or have a grantor irrevocable trust? What are some of the…

When and why might an irrevocable trust make a loan to a beneficiary or the grantor who created the trust? Why would a trustee want to make loans from a trust to a beneficiary? What are the financial and tax consequences? What are the…

This video clip discusses possible changes to Grantor Trust Planning.

InterActive Legal, Peak Trust Company, and Shenkman Law invite you to a complimentary webinar on “Flexible Beneficiary Trusts” – a trust design strategy for keeping assets protected from creditors and potential spendthrift beneficiaries…