This is the third of a four-part series focusing on estate planning for founders. In this installment, we will cover why an Intentionally Defective Grantor Trust (IDGT) may be an effective estate ...

A trust structure called an intentionally defective grantor trust (IDGT) is another trust structure that can be used by a small business owner to transfer business interests to the next generation. In ...

Whether intentionally drafting a grantor trust or drafting a trust that is not intended to be a grantor trust, great care must be taken. Beware of the complexity of the rules, the numerous traps, and ...

Martin Behn is a partner in Lathrop GPM’s Redwood Shores, California office. He represents clients in matters involving estate planning and trust administration, with a primary focus on ...