Intentionally Defective Grantor Trusts

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The article appeared in the CPA Journal and is about intentionally defective grantor trusts, an estate planning tool, which allows a person to transfer property for estate planning purposes, yet still be treated as the owner for income tax purposes.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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