What Is an Intentionally Defective Grantor Trust?

Описание к видео What Is an Intentionally Defective Grantor Trust?

An intentionally defective grantor trust is an estate-planning tool used to freeze certain assets for estate tax purposes but not for income tax purposes. This trust allows the grantor to receive income from certain trust assets while paying income taxes on that income, but the estate does not incur any estate taxes when the grantor dies.
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