Swap Powers

Swap Powers

Consider some often overlooked practical and technical aspects

Grantor trusts and swap powers have become ubiquitous in trust planning. That frequent use, however, belies the underlying complexity and myriad of issues that might affect the optimal, even the proper, application of such powers.

Here are some often overlooked practical and technical aspects of the swap power.

 

Common Provision in the IDGT

One of the most powerful estate-planning techniques is the intentionally defective grantor

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