Event Details
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Description
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.
Participants (3)
| Name | Type | Mentions | |
|---|---|---|---|
| grantor | person | 26 | View Entity |
| Heirs (implied) | person | 4 | View Entity |
| beneficiaries | person | 21 | View Entity |
Source Documents (1)
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.
Related Events
Events with shared participants
Grantor establishes the first GRAT (GRAT 1) by transferring assets into it.
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Annuity payments from an existing GRAT are used to fund a new GRAT, creating a 'cascading' series of trusts.
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The trust term ends, and remaining assets are transferred to the Beneficiaries' Trust.
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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.
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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
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
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.
Date unknown • Not specified
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