Installment Sale to Grantor Trust

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…

Join us for a robust discussion on whether this transfer tax planning strategy is one to keep in mind for your clients as we await potential transfer tax planning developments from Congress and the new administration.

Estate planners have a number of tools available to them in planning for the transfer of assets that are expected to substantially appreciate in the future. One relatively common estate planning arrangement is for the grantor of a trust…