Intentionally Defective Grantor Trusts - Webinar (ONLINE EVENT: June 17, 2025)

Learn how to effectively plan with intentionally defective grantor trusts and know the tax issues related to them.

Many high-net-worth individuals have exhausted their lifetime exclusion from gift and estate taxation. So, gifting additional funds to a trust or to loved ones will then generate gift tax. Likewise, when appreciating assets are left in one’s estate after exhausting the federal estate tax exclusion, assets in excess of that exemption amount will generate estate tax in accordance with the full fair market value of all of a person’s assets as of that person’s date of death. This course will introduce the Intentionally Defective Grantor Trust (IDGT) as a tool to help high-net-worth individuals transfer appreciating assets out of their names to leverage their estate and gift tax exemptions. The material will also explain the sale to the defective grantor trust as a method to achieve estate and gift tax savings. This information is critical for attorneys, accountants, and estate planners to assist their clients with maximizing tax savings using the sale to the intentionally defective grantor trust as a tool to leverage the estate and gift tax exemption.

Learning Objectives

• You will be able to identify Intentionally Defective Grantor Trust Income, as well as Grantor Trust provisions.
• You will be able to identify how a client can avoid a taxable estate.
• You will be able to recognize components of the sale to an Intentionally Defective Grantor Trust.
• You will be able to recognize the income, as well as gift and estate tax benefits to the sale to an Intentionally Defective Grantor Trust.

Live Webinar Registration

AK CLE 1.0: Alaska attorneys may receive 1.0 hours of continuing legal education for completing this program.

AL CLE 1.1: This course or a portion thereof has been approved by the Alabama State Mandatory Continuing Legal Education Commission for a maximum of 1.1 hours credit.

AR CLE 1.0: This course has been approved for 1.0 hours of CLE by the Arkansas CLE Board.

Arizona CLE 1.0: The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. This activity may qualify for up to 1.0 hours toward your annual CLE requirement for the State Bar of Arizona.

CA MCLE 1.0: The provider is a State Bar of California approved MCLE sponsor and this course qualifies for 1.0 CLE hours of participatory credit.

CT CLE 1.0: Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.0 CLE credit(s).

HI CLE 1.0: This program was approved by the Hawaii State Board of Continuing Legal Education for 1.0 CLE credit hours.

IL CLE 1.0: This course was approved for a total of 1.0 hours of MCLE Credit by the Illinois MCLE Board.

IN CLE 1.1: This program has been approved by the Indiana Commission on Continuing Legal Education. Participating attorneys are eligible to receive up to 1.1 hours of Distance Education credit.

MN CLE 1.25 (Pending): This program has been submitted to the Minnesota Board of Continuing Legal Education. Approval pending.

MO CLE 1.3 (Pending): NH MCLE 1.0: NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. The provider believes this course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 60 Minutes.

NJ CLE 1.3: This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 1.3 hours of total CLE credit.

NM CLE 1.0: This program has been approved by the New Mexico Minimum Continuing Legal Education Board for 1.0 hours of credit.

NV CLE 1.0: This program has been approved by the Nevada Board of Continuing Legal Education for 1.0 CLE hours.

NY CLE 1.0 including Areas of Professional Practice 1: This course has been approved in accordance with the requirements of the New York Continuing Legal Education Board for up to a maximum of 1.0 credit hours in the area(s) of Areas of Professional Practice for 1.00 hour. Each hour may be counted only as satisfying one category of credit. Duplicate credit for the same hour of instruction is not permitted. This course qualifies for both established and newly admitted attorneys.

OH CLE 1.25 (Pending): This course has been submitted to the Supreme Court of Ohio Commission on Continuing Legal Education for 1.25 CLE hours. Approval pending.

PA CLE 1.0: This Distance Learning program has been approved by the Pennsylvania Continuing Legal Education Board for 1.0 hours of substantive law, practice and procedure CLE credit.

RI CLE 1.0: This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 1.0 hours of CLE credit.

VT CLE 1.0: This program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.0 hours of CLE credit.

WI CLE 1.0: This program has been approved by the Board of Bar Examiners for 1.0 hours for use toward the Wisconsin Mandatory CLE requirement.

WV MCLE 1.3: This program has been approved by the West Virginia State Bar MCLE Commission for 1.3 MCLE hours.

CPE 1.2 including Taxes 1.2: The provider is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. CPE Credit: Maximum Credit Hours: 1.2 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Taxes for 1.2 hours. Prerequisite: Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet Based. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board.

Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.

OnDemand Course

Applications have not yet been submitted for Delaware, Idaho, Kentucky, Maine, New Hampshire, Ohio, Oklahoma, South Carolina, and Wyoming CLE for this course.

This course was last revised on March 31, 2022.

AK CLE 1.0: Alaska attorneys may receive 1.0 hours of continuing legal education for completing this program.

AL CLE 1.1: This course or a portion thereof has been approved by the Alabama State Mandatory Continuing Legal Education Commission for a maximum of 1.1 hours credit.

Arizona CLE 1.0: The Arizona State Bar does not pre-approve or pre-certify MCLE programs. However, records of this program and attendance will be maintained by the provider for auditing purposes. This activity may qualify for up to 1.0 hours toward your annual CLE requirement for the State Bar of Arizona.

CA MCLE 1.0: The provider is a State Bar of California approved MCLE sponsor and this course qualifies for 1.0 CLE hours of participatory credit.

CT CLE 1.0: Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.0 CLE credit(s).

GA CLE 1.0: This program has been approved by the Georgia Commission on Continuing Lawyer Competency for 1.0 CLE hours.

MO CLE 1.3: This course qualifies for self-study CLE credit in Missouri.

NM CLE 1.0: This program has been approved by the New Mexico Minimum Continuing Legal Education Board for 1.0 hours of credit.

VT CLE 1.0: This self-study program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.0 hour(s) of CLE credit. Please note: Attorneys may only claim 12 credits per compliance period in this format. This course is considered "Non-Moderated Programming without Interactivity".

WA CLE 1.0: This program has been approved by the Washington State Board of Continuing Legal Education for 1.0 hours of A/V credit under the Law & Legal Procedure category.

To earn each credit the provider offers through the OnDemand learning platform, you need to watch 100% of the program. Also, for certain credits you will need to fulfill additional requirements which will be displayed on the 'credits' tab when viewing the course.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Who should attend?

This live webinar is designed for attorneys, estate planners, accountants, presidents, vice presidents, tax managers, financial planners, trust administrators and lenders.