Grantor Trusts

This webinar will examine the options available in all InterActive Legal practice systems to add powers of appointment and beneficiary withdrawal rights to trusts.

Private Letter Ruling 201642019 (released October 14, 2016) revoked a prior favorable PLR on an increasingly popular estate planning technique, often referred to as the "ING trust" (described in further detail below). This article discusses…

In this subscriber drafting webinar, we will look at three different strategies designed to shift wealth to trusts for younger generations: the Installment Sale Grantor Trust, the Grantor Retained Annuity Trust (“GRAT”) and the Split…

This presentation will cover how to make a trust a grantor trust when one should be used and, perhaps, most important, how it should be used.

This presentation will discuss many of the tax and non-tax consequences of debt on property when transferred or later imposed on the property or later relieved.

In this webinar, we will examine the various ways in which grantor trust treatment can be obtained for an irrevocable trust, including a power of substitution, power to expand the class of beneficiaries, and power to compel certain loans to…

In this webinar TrustChimp’s Bob Mason will discuss how an understanding of adverse and nonadverse parties in various trust roles can accomplish client goals

The initial reaction and, in some quarters, the continuing reaction of many practitioners is that it is not possible to have lifetime transfers made to a trust be incomplete for federal gift tax purposes and have the trust not be a grantor…

In the case of In re Huber, entered May 17, 2013, the United States Bankruptcy Court for the Western District of Washington (State), on three grounds, held that an Alaska self-settled trust essentially was invalid with respect to claims of…

As practitioners, we often recommend that inter vivos trusts established by the client be “grantor trusts” for income tax purposes. That is, while the gift in trust will be a completed gift for estate, gift, and generation skipping tax…