Wall St. Journal: ‘Intentionally Defective’ Tool Can Protect Depressed Assets From Estate and Gift Taxes. It may seem hard to come up with a financial product with a name as unattractive as an “intentionally defective grantor trust.” Yet these days, in the world of estate planning, those words denote one sexy vehicle.” These types of trusts are also called “IDGTs.”
Unusual Trusts Gain Appeal in Unusual Time
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