Creating Intentional Grantor Trusts

44 Real Prop., Tr. & Estate L.J. 207 (Summer 2009)

72 Pages Posted: 4 Aug 2020

See all articles by Jonathan G. Blattmachr

Jonathan G. Blattmachr

Milbank LLP

Lad Boyle

University of South Carolina - Joseph F. Rice School of Law

Date Written: 2009

Abstract

The changes in the progressive tax structure over the past decades have greatly reduced the tax incentive to divert income from a taxpayer with substantial income to a trust or its beneficiaries. As a result, although grantor trusts were once avoided, the "intentional grantor trust" has become a viable option that can, if properly structured, produce significant tax savings for many taxpayers. In this Article, the authors present an overview of the mechanics of a grantor trust and provide guidance on how to structure an intentional grantor trust to produce tax savings and avoid the potential hazards that may arise.

Keywords: tax, tax structure, intentional grantor trust, tax incentive

Suggested Citation

Blattmachr, Jonathan G. and Boyle, Lad, Creating Intentional Grantor Trusts (2009). 44 Real Prop., Tr. & Estate L.J. 207 (Summer 2009), Available at SSRN: https://ssrn.com/abstract=3645329

Jonathan G. Blattmachr

Milbank LLP ( email )

55 Hudson Yards
New York, NY 10001-2163
United States
212-530-5000 (Phone)

Lad Boyle (Contact Author)

University of South Carolina - Joseph F. Rice School of Law ( email )

United States

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