This is the third of a four-part series focusing on estate planning for founders. In this installment, we will cover why an Intentionally Defective Grantor Trust (IDGT) may be an effective estate ...

Much has been written about the intentionally defective grantor trust (IDGT). Transfers to an IDGT are completed gifts for gift tax purposes; and the IDGT is not included in the grantor's estate for ...

When creating trusts for estate-reduction purposes, nothing compares to the Intentionally Defective Grantor Trust. This type of trust is referred to by the acronym “IDGT.” Called by some as an I-D-G-T ...

Whether intentionally drafting a grantor trust or drafting a trust that is not intended to be a grantor trust, great care must be taken. Beware of the complexity of the rules, the numerous traps, and ...

For clients who are high-net-worth entrepreneurs, continued growth and success in their business is, of course, a good thing – but not always when it comes to estate taxes. An increasingly popular ...

Martin Behn is a partner in Lathrop GPM’s Redwood Shores, California office. He represents clients in matters involving estate planning and trust administration, with a primary focus on ...