Tax Planning Guide for Selling Assets to an Intentionally Defective Grantor Trust (IDGT)

The passage outlines generic estate‑tax strategies involving IDGTs, GRATs, and promissory notes. It contains no specific individuals, corporations, or government agencies, nor any allegations of wrong Describes selling assets to an IDGT in exchange for a promissory note at fair market value. Notes that income tax is paid on trust income and that beneficiaries receive assets free of gift tax Sugges