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IDGT

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AcronymDefinition
IDGTIntentionally Defective Grantor Trust


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Letter Ruling 200842007 (18) provides an alternative to creating an IDGT by including a nonfiduciary power of substitution in the trust instrument that avoids the estate tax consequences associated with such power.
Sale to Intentionally Defective Grantor Trust A sale to an IDGT combines the interest rate benefits of intra-family loans with the discounting benefits of inter vivos gifts.
If structured properly, the IDGT will receive the gross income generated from the trust's income-producing assets, which will accrue to the benefit of the trust's beneficiaries.
 
 
 
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