Installment Sales to Grantor Trusts: When to Use This Strategy and How Best to Structure It

February 6, 2017

Hot Topic Webinar

Presented by Jonathan G. Blattmachr

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For many years, the installment sale to grantor trust strategy has been used by estate planners to shift appreciation downstream to younger generations. This technique can be preferable to a GRAT because it can result in greater leverage of the generation-skipping transfer tax exemption. However, there has always been a risk of a the sale being examined and adjusted upon audit, resulting in a taxable gift – perhaps a sizeable one.

In this webinar, Jonathan Blattmachr will review the installment sale to grantor trust strategy and consider whether it remains a viable planning tool in the current uncertain transfer tax planning climate. He will also recommend how best to structure the transactions involved to address both the inherent gift tax risk and today’s tax uncertainty.

Join us for a robust discussion on whether this transfer tax planning strategy is one to keep in mind for your clients as we await potential transfer tax planning developments from Congress and the new administration.

Jonathan G. Blattmachr, JD, has over 35 years of experience in trusts and estates law and is currently a Principal at Pioneer Wealth Partners, LLC. He is a retired member of Milbank Tweed Hadley & McCloy and the Alaska, California and New York Bars. Mr. Blattmachr writes and lectures extensively on estate and trust taxation and charitable giving and has authored or co-authored eight books and over 500 articles on estate planning topics. He also co-developed Wealth Transfer Planning™, an InterActive Legal software system published for lawyers that provides specific client advice and automated document assembly for wills, trusts, powers of attorney, and other estate planning documents.


CLE Credits

InterActive Legal is not an approved Continuing Education Sponsor. However, several states and regulatory agencies for a variety of professionals that participate on our teleconferences may still receive continuing education credit for their participation. If a participant wishes to receive CE credit for their participation in these teleconferences, they must apply to receive credit on their own and through their individual states and regulatory authorities. It is the responsibility of the participant to file for CE credit and is not guaranteed by InterActive Legal.

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