Sales to Trusts

In this world of constant uncertainty, only one thing is clear, planners need a roadmap in order to be successful in crafting strategies to preserve and protect their clients’ wealth.

The grantor trust rules were originally viewed as a restriction on the ability of taxpayers to take advantage of the graduation of income tax rates by creating multiple trusts that would function as separate taxpayers, while reserving…

In recent years, some practitioners have been advising clients to make installment sales of assets to a grantor trust to achieve certain estate planning results. If the trust documents are appropriately drafted and the trust carefully…