The Reverse Defective Grantor Trust

The Reverse Defective Grantor Trust

Achieve estate tax exclusion without losing financial security


The gift tax exemption is currently $5.12 million and, without further Congressional action, will drop back to $1 million in 2013.1 While some believe Congress won’t allow such a dramatic decrease, many estate planners are recommending their clients take action and irrevocably gift assets to their heirs before the end of the year.

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