An Overview of Generation Skipping Transfer Tax

Learn about generation skipping transfer tax (GST tax), how to define a skip person, and the logistics of avoiding the tax.

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Increase Your Long-Term Gift, Not Your Gift Tax

An IDGT lets you grow wealth for your grandchildren outside your estate by paying the trust’s taxes, without triggering gift or GST taxes.

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Trust Loans to Beneficiaries: A Topic of Interest

Loans from irrevocable trusts can offer flexible access to trust funds, but require careful planning to preserve tax benefits and respect fiduciary duties.

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Modernizing Outdated Delaware Trusts

Delaware offers non-judicial tools to modernize irrevocable trusts, including settlement agreements, modification statutes, and trustee duty allocation.

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What is ESG Investing?

Families are aligning trust investments with ESG values: using trust language, letters of wishes, and family value statements to guide fiduciaries.

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Domesticating a Foreign Trust

Many families are domesticating offshore trusts to reduce reporting burdens, preserve tax status, and benefit from U.S. trust protections.

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Distribution Requests: Why So Many Questions?

Trustees evaluate many factors when reviewing distribution requests, including trust terms, HEMS standards, tax implications, and beneficiary needs.

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