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AFELA Webinar: Grantor Trust + Non-Grantor Trust Rules and Design

July 17 @ 12:00 pm - 1:15 pm

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This is the 2nd presentation in a 4 part TAX-U-CATION webinar series.

SPEAKERS: Mark Worthington, Esq. & John Burns, Esq.

SUMMARY: This will not be the typical attempt to touch on the surface of each of the grantor trust rules, which is about all you can accomplish in one hour with that approach, but which doesn’t tell you much that you could not tell from reading the fairly short statutes yourself.

Rather, we will open by introducing the grantor trust rules by discussing the general principles driving them, then turning our attention to several key areas, including: (1) Portions of a Trust. (2) The critical inputs in determining grantor trust status: source of funds, distribution standards, and identity of the trustee or other powerholder. (3) Design of Intentionally Defective Grantor Trusts (that is, trusts transfers to which are incomplete for income tax purposes but complete for gift and estate tax purposes), and their opposite, often referred to as Intentionally Non-Grantor Trusts, or INGs. (4) Traps & pitfalls. (5) \ SWAP Powers and sales to IDGTs.

FEES:  $99 for AFELA Members; $119 for non-AFELA Members

To register for the 4 part series (and save 20% off of individual webinar prices!), please click here.

For more information and to register, please click here.


July 17
12:00 pm - 1:15 pm
Event Category:


Academy of Florida Elder Law Attorneys