Description
Effective use of grantor trusts can save on taxes, clarify intent, organize the transfer of assets, and simplify estate administration. Trusts and estates counsel use grantor trusts to protect assets and provide a level of flexibility to adapt to changing circumstances while also maintaining control of assets.
Grantor trusts—including GRATs and loans and sales to IDGTs—are effective methods for transferring assets and property that will likely appreciate in value to beneficiaries because they allow the grantor to sell or transfer assets to the trust without recognizing a gain.
Counsel must understand the legal framework and rules related to grantor trusts, requirements for transferring assets, restrictions, grantor and trustee powers, how to make distributions, and other key considerations.
Listen as our panel discusses the benefits to clients of using grantor trusts, explains practical drafting and structuring techniques, and helps counsel avoid the mistakes and potential pitfalls for the usage and structuring of grantor trusts.
Presented By
Ms. Goldglancz focuses her practice on estate and tax planning, including estate succession, gift and generation skipping transfers, charitable giving and international tax advice, and planning for cross-border investments, wealth transfer and asset protection, estate and trust administration, and estate and probate litigation. Her practice also focuses on tax optimization strategies designed specifically for founders, investors and executives, including strategies to minimize capital gains tax, state taxes and estate taxes, and to protect her client’s assets. Ms. Goldglancz has been recognized by Best Lawyers as One to Watch since 2021. She is editor-in-chief of the Trusts & Estates Law Section Journal of the New York State Bar Association, and is admitted to practice law in New York, New Jersey and Texas.
Ms. Lederman, J.D., LL.M., is a Senior Wealth Advisor and Wealth Strategist with AdvicePeriod. Her primary focus is working with ultra-high-net-worth individuals to advise those clients and their families with respect to income, gift and estate planning transactions. Ms. Lederman has over a decade of experience in the legal sector and has advised clients around the world and across industries on a variety of complex tax and estate planning transactions. She has a deep technical understanding of trust and tax law but takes a practical approach to tax and estate planning that clients greatly appreciate.
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This 60-minute webinar is eligible in most states for 1.0 CLE credits.
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Date + Time
- event
Tuesday, November 4, 2025
- schedule
1:00 p.m. ET./10:00 a.m. PT
I. Key considerations for establishing a grantor trust
II. Types of grantor trusts
III. Grantor powers and funding issues
IV. Key trust provisions and drafting considerations
V. Tax implications of grantor trusts
The panel will discuss these and other key issues:
- What are the reasons and circumstances for utilizing grantor trusts?
- What are the key distinctions for grantor vs. non-grantor trusts?
- What are the applicable legal and tax rules to consider when utilizing grantor trusts?
- What are the best grantor trust structures and their pros and cons?
- How are grantor trusts funded, and what are the challenges?
- What are the key provisions and pitfalls to avoid?
- How are these types of trusts implemented and administered?
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