Title
Microsoft Word - Akers Boyle Blattmachr Oct 6.doc
By
alyneh
Description
CREATING INTENTIONAL GRANTOR TRUSTS Stephen R. Akers, Jonathan G. Blattmachr, and F. Ladson Boyle∗ Editors’ Synopsis: The changes in the progressive tax structure over the past decades have greatly reduced the tax incentive to divert income from a taxpayer with substantial income to a trust or its beneficiaries. As a result, although grantor trusts were once avoided, the “intentional grantor trust” has become a viable option that can, if properly structured, produce significant tax savings for...

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