Select Issues in Planning with Grantor Trusts

Select Issues in Planning with Grantor Trusts

Regular price $129.00

One hour webinar. The use of grantor trusts has always been an important facet of estate planning. Last quarter we presented a webinar that explained the basics of grantor trust planning, including what a grantor trust is and when it should be incorporated into a client's estate plan. Such planning is very sophisticated, however, and should be on every estate planning practitioner's radar, particularly after the enactment of the 2017 Tax Cuts and Jobs Act. The new tax provisions have created opportunities on which estate planners can capitalize for their clients' benefit, and grantor trust planning, with its interplay between income and estate tax planning, is a central focus of that discussion.

This webinar will provide a brief review of the grantor trust basics and then delve into the more complicated aspects of grantor trust planning. One of the most important concepts that will be discussed is how to turn the grantor trust status on and off and when it may be desirable to do so. It will also discuss how grantor trusts fit into the choice of entity discussion, which has never been more important than it is now because of the reduced corporate rate and the pass-through deduction. There will also be a discussion of some important drafting techniques, which estate planners who deal with grantor trusts should know, both to build flexibility and to optimize the benefits for their clients.

Practitioners will learn: 

  • The impact of having a trust classified as a grantor trust 
  • Instances in which turning "off" the grantor trust status may be beneficial, and when it may make sense to turn the status back "on" 
  • How to accomplish turning the grantor trust status on and off, including what provisions should be incorporated into the trust agreement to allow for that flexibility 
  • How grantor trusts fit into the choice of entity discussion, including certain S corp issues

Presenters: Daniel B. Capobiano, JD, CPA and Yvonne Eckert Olivere, JD

CLE: 1.0 General credits  

States Pre-Approved: AR, CA, NJ, NY, OK, PA, VT

(AK, AZ, CT, NH eligible to claim credit)

We will apply for approval in other US states as registrations warrant*, with exception to the following: KS, RI, VA, WA, WI**

* Approval process times will vary

** We will supply you with the information needed to self-apply  


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