Relationship Details
Irrevocable trust (IDGT)
→
Fiduciary
→
beneficiaries
Connected Entities
Entity A
Irrevocable trust (IDGT)
Type: person
Mentions: 0
Entity B
beneficiaries
Type: person
Mentions: 21
Also known as: Trust beneficiaries
Evidence
The IDGT holds assets for the benefit of the Beneficiaries and eventually passes the remaining assets to them.
Source Documents (1)
HOUSE_OVERSIGHT_022352.jpg
Financial planning document / Presentation slide
• 1.16 MB
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.
Mutual Connections
Entities connected to both Irrevocable trust (IDGT) and beneficiaries
grantor
(person)
Relationship Metadata
Type
Fiduciary
Relationship Strength
5/10
Medium strength relationship
Source Documents
1
Extracted
2025-11-19 07:33
Entity Network Stats
Irrevocable trust (IDGT)
7 relationships
beneficiaries
8 relationships
Mutual connections
1
Discussion 0
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