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Understanding the Installment Sale to a Defective Grantor Trust Technique


Cost Free
Presentation Length 1.0 hour

Recorded DateAugust 11, 2020
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

Current circumstances have created a perfect storm for wealth transfer planning.  With interest rates at historical lows, and assets subject to possible volatility and growth in value, the time is right for wealth transfer planning.  The Installment Sale to a Defective Grantor Trust technique is one of the most commonly used and most effective techniques to assist clients with respect to estate tax planning.  However, such transactions can have stepped-up income tax advantages as well. 

Join Alan Gassman and Christopher Denicolo for this 60-minute webinar to discuss the mechanics of the Installment Sale to a Defective Grantor Trust, the mathematics behind the technique, and the situations where it might be useful and can provide great benefits to clients. 

Attendees of this program will learn the following:

  • How to design and implement the Installment Sale to a Defective Grantor Trust technique.

  • Variations of the technique that may apply with respect to certain clients who might have a diminished life expectancy, or who might have income tax planning needs. 

  • Commonly used trust vehicles that are implemented in conjunction with this technique.

  • Rules of thumb and tricks and traps that must be understood to be conversant in this area.

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Gassman crotty den

Alan S. Gassman, J.D., LL.M., is a board-certified estate planning and trust lawyer who practices in Clearwater, Florida. He has an LL.M. in taxation from the University of Florida and practices in trust and estate planning, tax, wealth preservation, and the representation of physicians and medical practices.
Mr. Gassman speaks at many tax conferences, national programs, and webinar platforms, including Bloomberg BNA Tax and Accounting and the Notre Dame Tax and Estate Planning Institute.


Gassman crotty den

Christopher J. Denicolo, J.D., LL.M. is a partner at Gassman, Crotty & Denicolo, P.A., where he practices in the areas of estate, tax, and trust planning, taxation, physician representation, corporate and business law, probate and trust administration, and asset protection.

Mr. Denicolo is the author of several noted articles in the Florida Bar Journal, BNA Tax & Accounting, BNA Estates, Gifts and Trusts Journal, Estate Planning Magazine, and Leimberg Information Services, Inc. He, Alan Gassman, and Kenneth Crotty are the co-authors of the BNA book Estate Tax Planning in 2011 & 2012. 

Mr. Denicolo received a Master of Laws (LL.M.) in Estate Planning from the University of Miami, a Juris Doctor from Stetson University College of Law, a Masters in Business Administration from Stetson University, and a Bachelor of Arts and a Bachelor of Science from Florida State University.

About Our Presenter

Gassman crotty den

Our firm was formed in 1987 with one lawyer and a shared secretary and receptionist to provide representation to professionals, business owners and retirees in their estate and related tax and personal planning, business and corporate needs.

Since then we have grown to 6 lawyers and over 20 staff, which we have found over the past two decades to be the best size for us. We are very proud of our team, our systems, and our dedication to providing the best and most appropriate legal services for all clients, whether big or small. Our lawyers meet together almost every morning to discuss and work together on cases, strategies and practice improvement projects in order to work the most efficiently and effectively for our clients. We like what we do and enjoy working together.