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Intentionally Defective Grantor Trust (IDGT)

Back to Estate Trust Legal Services

If you’re interested in transferring wealth to your loved ones and want to reduce estate taxes, an intentionally defective grantor trust (IDGT) may be the solution. Partner with Crow Estate Planning & Probate to discuss how an IDGT works and determine whether this estate planning technique aligns with your financial goals.

Understanding Intentionally Defective Grantor Trusts

When you create an IDGT, you’re known as a grantor, and you’re treated as the trust’s owner for income tax purposes. As the grantor, you are responsible for reporting and paying tax on any income the trust generates. Any assets within the trust are excluded from the taxable estate when the wealth transfers to beneficiaries. Some key features of this estate plan include:

  • Irrevocable terms: An IDGT requires working with professional, experienced estate planners. Once created, the trust cannot be altered or revoked by the grantor, and the assets are legally owned by the trust. 
  • Defective provisions: The “defective” provisions refer to the elements that are designated for income tax purposes and excluded from the taxable estate. With defective provisions, grantors can essentially make tax-free gifts to the beneficiaries.
  • Asset protection: Assets placed in an IDGT are no longer directly owned by the grantor. As a result, the trust can potentially protect those assets from creditors.
  • Tax advantages: During the grantor’s lifetime, appreciation of the trust assets is not subject to estate tax. As a result, IDGTs can lead to significant tax savings for the grantor’s heirs. 

Our IDGT Estate Planning Services

Crow Estate Planning & Probate is committed to helping you prepare for the future and navigate complex legal challenges. We use a personalized approach to get to know you and understand your financial journey. When you request our IDGT services, we’ll schedule a free consultation to discuss your estate planning options. 

The process involves creating an organized plan for your estate and submitting the legal paperwork to make it official. Our attorneys will walk you through each step and provide a seamless, stress-free experience from start to finish. We can answer your questions and offer educational resources to help you feel confident in making informed decisions. 

Writing a Will

Our estate planning lawyers will ask how you’d like your funds and assets distributed after you pass away. We’ll use this information to construct a detailed legal document and ensure your exact specifications are followed. 

Naming an Executor and Power of Attorney

We’ll help you complete and legally finalize paperwork that names your executor and power of attorney (POA). Your executor is in charge of ensuring your will and estate are properly read and distributed. Your POA must make decisions regarding your assets and life if you cannot do so yourself. 

Naming Beneficiaries

When we help you establish your estate, we can add as many beneficiaries as you want. A beneficiary refers to anyone who will gain something from your estate upon your passing. Typically, people name their family, friends, or charities as their beneficiaries. 

Setting Up Trusts

Our lawyers can help you set up your estate plan and name a trustee, who is independent from the grantor. The trustee will be responsible for managing the trust’s assets, making investment decisions, and distributing inheritance to the beneficiaries as outlined in your IDGT documents. 

Why Choose Crow Estate Planning & Probate?

Save time, effort, and money when you work with Crow Estate Planning & Probate. We offer the following:

  • Comprehensive solutions: Our firm is a trusted choice for trust and estate planning services in Tennessee and Kentucky. We can help you develop and carry out various strategies to pass your assets from generation to generation. 
  • Helpful resources: We’re happy to discuss wealth management, tax advantages, and asset transfer options with you. Explore our frequently asked questions page or published blog posts to learn more. 
  • Reputable work: Our exceptional professionalism and support have earned us an A+ rating from the Better Business Bureau (BBB). Check out our client testimonials to see what locals say about our legal services.

Let’s Secure Your Legacy for Future Generations

At Crow Estate Planning & Probate, we believe you should have an attorney who understands your situation and puts your needs first. During your free consultation, our IDGT lawyers build a trusting relationship with you and explain your asset transfer options. You’ll receive transparent pricing information with flat fees so you know what our legal services and documents will cost.

Call 931-213-5543 or contact us to schedule your appointment today.

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Hear From Our Clients

Krystal Rivas

I had a great experience with Crow Estate Planning & Probate! They made a complicated process feel simple, took the time to explain everything clearly, and were incredibly professional from start to finish. I felt supported and confident every step of the way. Highly recommend!

Emily Richardson

I had a great experience working with Crow Estate Planning and Probate. They made the entire process of writing my will feel simple, organized, and far less overwhelming than I expected. From start to finish, they were professional, patient, and very knowledgeable. They took the time to clearly explain everything and made sure all of my questions were answered, which gave me a lot of peace of mind. I truly appreciated how smooth and efficient the process was, while still feeling very personal and thorough. I would highly recommend them to anyone looking for help with estate planning!

Steve Baker

I can’t say enough about Crow Estate Planning & Probate. They did an excellent job explaining and drafting my estate plan. I would highly recommend.

David Sweatt

Professional above all expectations. Every question asked answered to understanding. Took time to tailor my request to the exact detail. Documents were explained to the details there in before signing. Super friendly and not showing sign of disconcerting attitude. I respect this firm and they have my “complete” trust.

Ute Bennett

We are very happy with the services provided and will recommend to family and friends.

Donald Hutcherson

The Crow law firm was absolutely wonderful from start to finish.the entire team was professional, knowledgeable and courteous. Above all they were absolutely caring in helping me through a difficult time. I highly recommend this law firm.all my needs were taken care of and were handled in a timely manner…I am forever grateful.

Bill Boyd

Where do I begin? I truly can’t say enough nice things about Crow Estate Planning & Probate and Alexandra Hulme, without her and everyone around her, I can truly say I don’t know where I would be today. Like many after losing my mother, I was lost, in a dark place and things weren’t happening how my mother had planned in her trust and will. Before waiting too long, I retained Alexandra’s services and she took me through the process step-by-step. Something that I never thought I could afford or I’d have to do. She knew I wasn’t asking her to do anything more than complete my mother’s last wishes. She did just that. They did it because they’re passionate about what they do. Communication was A+. She never left me hanging. I know family means a lot to her/them. I am indebted to her and these people forever. If you need help, call her today. I promise you won’t be disappointed. Thank you Alexandra from the bottom of my heart.
 
 

Travis Henry

I was referred to John by a fellow real estate investor when I needed guidance on structuring a couple of LLCs. From the start, he made the process incredibly smooth and straightforward. John was consistently responsive, thorough in his explanations, and showed a genuine commitment to getting everything completed on time—even working late to accommodate my schedule while I was operating from Hawaii, several time zones away. His mix of professionalism, attention to detail, and approachable demeanor made the entire experience seamless. I’m grateful to have him as a resource and wouldn’t hesitate to recommend him to anyone looking for a reliable and knowledgeable attorney.
 
 
 

Andre Christophe

Bridget and Thomas were very professional and knowledgeable in responding to my needs. Also, they were very organized and easy to work with. 
 
 
 

Allen Moser

This firm has done several things for me and real estate clients. Most recently setting up a TIST (Tennessee Investment Services Trust). And redoing my Will, Medical Power of Attorney, and Healthcare Directive. Appreciated their understanding of all of the intricacies of each document. Their timely communication and prompt service.
 
 
 

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Our Locations

Clarksville

512 Madison St Suite A, Clarksville, TN 37040

931-218-7800
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Nashville

1503 16th Ave S,
Nashville, TN 37212

615-558-8002
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Franklin

321 Billingsly Court Suite 20, Franklin, TN 37067

(615) 996-1400
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Hopkinsville

203 E 9th St,
Hopkinsville, KY, 42240

270-569-0006
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Springfield

719 S Main St Suite 110, Springfield, TN, 37172

615-914-2184
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Chattanooga

736 Georgia Ave Suite 504, Chattanooga, TN 37402

(423) 709-5401
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