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\nThis is the first in a series of episodes about the alphabet soup of irrevocable trusts that will be critical pre-2026 TCJA Sunset.
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\nIn this episode, Brent introduces you to Intentionally Defective Grantor Trusts (IDGTs). He explains the transfer tax context, how the trust is formed, its special income tax treatment, and the planning uses for IDGTs.
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\nThis material is for informational purposes only. The views expressed are those of the speaker as of the date noted and not necessarily of the speaker\u2019s firm or its affiliates.
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