Intentionally Defective Grantor Trusts (IDGTs) in Estate Planning

An intentionally defective grantor trust (IDGT) is an estate planning tool that is designed to freeze the value of certain assets for estate tax purposes while allowing the trust's assets to continue to grow tax-deferred. IDGTs can be a valuable estate planning tool for wealthy individuals who are concerned about the potential for their estates to exceed the federal estate tax exemption. To learn more about which type of trust is right for you, contact a Brady Ware advisor.