beneficiaries

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Also known as:

Trust beneficiaries

Relationship Network

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Event Timeline

Interactive Timeline: Hover over events to see details. Events are arranged chronologically and alternate between top and bottom for better visibility.

8 total relationships

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Connected Entity	Relationship Type	Strength (mentions)	Documents	Actions
person grantor	Grantor beneficiary	7	1	View
person grantor	Indirect wealth transfer	7	1	View
person IDGT	Fiduciary	6	1	View
person grantor	Fiduciary grantor heir	6	1	View
person grantor	Financial	6	1	View
person grantor	Fiduciary inheritance	5	1	View
person Irrevocable trust (IDGT)	Guarantor	5	1	View
person Irrevocable trust (IDGT)	Fiduciary	5	1	View

Date	Event Type	Description	Location	Actions
N/A	N/A	The trust term ends, and remaining assets are transferred to the Beneficiaries' Trust.	N/A	View
N/A	N/A	Description of a financial planning strategy involving the sale of assets to an Intentionally Def...	Not specified	View
N/A	N/A	A detailed, four-step process illustrating how a sale of an asset to an Intentionally Defective G...	Not specified	View
2025-11-20	N/A	A cash flow example comparing two financial scenarios: 'Scenario 1: Hold asset' and 'Scenario 2: ...	N/A	View
2025-11-20	N/A	A hypothetical cash flow analysis comparing two scenarios for wealth transfer: 'Scenario 1: Hold ...	N/A	View

EFTA00001912.pdf

This document is a draft attachment to a Petition for Advisory Opinion filed with the New York State Department of Taxation and Finance (Form AD-1.8), dated September 25, 2013. A sticky note identifies it as a 'JE mark-up,' indicating Jeffrey Epstein's involvement. The text details a 'Settlor's' intent to exercise a 'Substitution Power' within an irrevocable trust to swap personal property for trust assets of equivalent value, noting that NY sales tax was paid on the substituted property and that beneficiaries might use this property without charge.

Legal draft / petition attachment (tax advisory opinion)

2025-12-25

Analysis Source

HOUSE_OVERSIGHT_022357.jpg

This confidential J.P. Morgan document, marked for House Oversight, is a financial analysis comparing two 20-year wealth transfer strategies. It argues that selling an asset to an Intentionally Defective Grantor Trust (IDGT) would generate an additional $2.6 billion for heirs compared to simply holding the asset, due to tax optimization. Although part of a collection of Epstein-related documents, this specific analysis is a generic example and does not mention Jeffrey Epstein or his specific finances.

Financial analysis report

2025-11-19

Analysis Source

HOUSE_OVERSIGHT_022354.jpg

This confidential J.P. Morgan document from the HOUSE_OVERSIGHT files explains the "Cascading GRAT" financial strategy. The strategy involves a grantor transferring assets into a series of Grantor Retained Annuity Trusts (GRATs), using annuity payments from older GRATs to fund new ones, with the goal of passing wealth to beneficiaries free of gift tax. The document notes a 2012 gift tax exemption of $5,120,000 and cites the 2000 Walton v. Commissioner case that allows for a "zeroed out" GRAT to eliminate gift tax liability.

Financial strategy document

2025-11-19

Analysis Source

HOUSE_OVERSIGHT_022353.jpg

This confidential presentation slide from J.P.Morgan, marked as 'HOUSE_OVERSIGHT_022353', outlines a financial strategy called a "Cascading GRAT". The strategy involves using multiple short-term Grantor Retained Annuity Trusts (GRATs) to enhance value for beneficiaries, capitalize on market volatility, and mitigate mortality risks for the grantor. The document is a high-level overview of the benefits of this wealth-transfer technique.

Financial strategy presentation slide

2025-11-19

Analysis Source

HOUSE_OVERSIGHT_022352.jpg

This J.P. Morgan document, marked 'CONFIDENTIAL' and 'HOUSE_OVERSIGHT_022352', is a presentation slide explaining a wealth transfer strategy using an Intentionally Defective Grantor Trust (IDGT). It details a four-step process where a 'Grantor' sells an asset to an IDGT for a note, which allows the remaining trust assets to eventually pass to 'Beneficiaries' free of gift tax. The document also suggests using 'cascading GRATs' to enhance the benefits of this strategy.

Financial planning document / presentation slide

2025-11-19

Analysis Source

HOUSE_OVERSIGHT_022351.jpg

This document is a confidential presentation slide from J.P. Morgan, identified by the production code 'HOUSE_OVERSIGHT_022351'. It explains the mechanics of an Intentionally Defective Grantor Trust (IDGT) as a tax-efficient strategy for transferring future asset appreciation to heirs. The process involves a grantor selling assets to an irrevocable trust in exchange for a promissory note, allowing the asset's growth to pass to beneficiaries gift-tax-free.

Financial advisory presentation slide

2025-11-19

Analysis Source

Total Received

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8 transactions

Total Paid

$0.00

0 transactions

Net Flow

$0.00

8 total transactions

Date	Type	From	To	Amount	Description	Actions
N/A	Received	grantor	beneficiaries	$0.00	Describes a financial strategy called 'Cascadin...	View
N/A	Received	grantor	beneficiaries	$0.00	Describes a financial strategy called 'Cascadin...	View
N/A	Received	Suntrust	beneficiaries	$0.00	Remaining trust assets pass to beneficiaries fr...	View
N/A	Received	Suntrust	beneficiaries	$0.00	Remaining trust assets pass to beneficiaries fr...	View
N/A	Received	Suntrust	beneficiaries	$0.00	Remaining trust assets pass to beneficiaries fr...	View
N/A	Received	IDGT	beneficiaries	$0.00	After the note is paid off, the remaining asset...	View
N/A	Received	IDGT	beneficiaries	$0.00	After the note is paid off, the remaining asset...	View
N/A	Received	IDGT	beneficiaries	$0.00	After the note is paid off, the remaining asset...	View

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