Sales to Grantor Trusts – In a Low Interest Rate Economy - 2020 Update
Sales to grantor trusts can be very beneficial for your clients, if done correctly. There are various ways to structure this transaction, each having its own pros and cons. Find out which structure is best for your client in today’s tax and economic environment.
During this session the following topics will be covered.
o Assuring grantor trust status
o Taking advantage of our low interest rates
o Choice of Situs
o Balancing bet-to-live and bet-to-die strategies
o Intentionally Defective Grantor Trust (IDGT) strategies including
o Designing the “tax-burn” and the “tax-burn SCIN”
o Sales to IDGTs
o Structuring IDGT sales to avoid Sections 2701, 2702 and 2036 (and the Woelbing case)
o Sales to an IDGT with a SCIN hedge
o How to design note sales to assure debt treatment
o Choosing the length of notes
o The truth about the 9 to 1 ratio
o The use of guarantees
o Applying Rev. Rul. 93-12 when your client has more than one child
o Protective clauses for revaluation including the Wandry, Petter, McCord, and Christianson cases
o Designing QTIPs, GRATs, and LPA overflow clauses
o Audit proofing your design and gift tax returns
There will be no CE for this webinar
For those who have a conflict with the date/time, The session will be recorded. Simply register and you will have unlimited access to the recording.
Although they are scheduled for a particular time and date - once purchased - they can be viewed at ANY TIME!.
If you are not a LISI member please use the Buy Now Button below to pay the non-member price of $149*. *plus applicable sales tax (if any)
After you pay you will be sent a link with the registration information. Your webinar registration is designed for one individual user and groups up to 5 individuals. Sharing beyond this is not permitted. If you are interested in group access to our webinar content, please send an email to email@example.com
If you have any questions, please contact firstname.lastname@example.org
NOTE: To pay using a credit card, use the botton labeled
"Pay with Debit or Credit Card" after clicking the Buy Now button below.
If you are a LISI member, please login below to receive the member price of $129* for this webinar. *plus applicable sales tax (if any)