💰 Financial Record

transfer

Transaction Details

Payer (From)

Payee (To)

defective grantor trust Not linked to entity

Description

A 'sale to a defective grantor trust' is a tax planning technique to pass appreciation to heirs free of gift and generation-skipping transfer tax. A proposal aims to make such transactions subject to estate or gift tax.

Additional Details

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Source document: HOUSE_OVERSIGHT_022363.jpg

📄 Source Document

HOUSE_OVERSIGHT_022363.jpg

ESTATE Collection

View Document

Document Summary

This document, dated April 29, 2013, is a technical analysis of proposed changes to U.S. tax laws affecting sophisticated estate planning techniques. It details proposals to eliminate the benefits of 'sales to defective grantor trusts', extend estate tax liens, and curb the use of Health and Education Exclusion Trusts (HEETs) by clarifying the rules for the Generation-Skipping Transfer tax. The document carries a Bates number suggesting it was collected as part of a House Oversight committee file.

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