Event Details
Not specified
Description
A detailed, four-step process illustrating how a sale of an asset to an Intentionally Defective Grantor Trust (IDGT) works as an estate planning and wealth transfer strategy.
Participants (4)
| Name | Type | Mentions | |
|---|---|---|---|
| grantor | person | 26 | View Entity |
| beneficiaries | person | 21 | View Entity |
| Irrevocable trust (IDGT) | person | 0 | View Entity |
| IDGT | person | 0 | View Entity |
Source Documents (1)
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.
Related Events
Events with shared participants
Grantor establishes the first GRAT (GRAT 1) by transferring assets into it.
Date unknown • N/A
Annuity payments from an existing GRAT are used to fund a new GRAT, creating a 'cascading' series of trusts.
Date unknown • N/A
The trust term ends, and remaining assets are transferred to the Beneficiaries' Trust.
Date unknown • N/A
An illustrative financial strategy called 'Cascading GRATs' is modeled over five years. It shows the economic flows from an initial $50 million transfer, through four separate GRATs, with remainders flowing to a beneficiary's trust and annuities flowing back to the grantor.
0005-01-01
An illustrative example of a 'Cascading GRATs' financial strategy, showing the flow of funds between a grantor, a series of trusts, and a beneficiary over five years.
Date unknown • N/A
A hypothetical 5-year financial strategy called 'Economic flows of Cascading GRATs' is detailed, showing the flow of funds from an initial $50 million investment between a grantor and a beneficiary.
Date unknown
Description of a financial planning strategy involving the sale of assets to an Intentionally Defective Grantor Trust (IDGT) to transfer future asset appreciation to heirs in a tax-efficient manner.
Date unknown • Not specified
A cash flow example comparing two financial scenarios: 'Scenario 1: Hold asset' and 'Scenario 2: Sell asset to IDGT'. The analysis projects outcomes over a 20-year period.
2025-11-20
A hypothetical cash flow analysis comparing two scenarios for wealth transfer: 'Scenario 1: Hold asset' and 'Scenario 2: Sell asset to IDGT'.
2025-11-20
A proposed strategy to 'enhance the potential benefits' by funding a series of 'cascading GRATs' where the remainders are added to the IDGT, and upon success, additional assets can be sold to the IDGT.
Date unknown • Not specified
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