Installment Sale

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 article updates the earlier article on this topic. As that earlier article mentioned, one relatively common estate planning arrangement is for the grantor of a trust, which is a grantor trust with respect to him or her for income tax…