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- Title
S Corporation Corner.
- Authors
Walthall, Robert C.
- Abstract
The article presents techniques used by S corporation planners involving grantor trusts in the U.S. It states that selling S corporation stock to an intentionally defective grantor trust (IDGT) is a tax planning tactics that has obtained popularity. In addition, a sale of S corporation stock to an IDGT offers an efficient tool to freeze the estate tax value of the shifted asset and transfer future appreciation to the beneficiaries of the IDGT.
- Subjects
UNITED States; GRANTOR trusts; SUBCHAPTER S corporations; ESTATE freezing; TAXATION of deferred compensation; INHERITANCE &; transfer tax
- Publication
Journal of Passthrough Entities, 2009, Vol 12, Issue 2, p25
- ISSN
1099-7407
- Publication type
Article