In this course from Claudia Hill, she will take you through a frequently used estate planning tool, Grantor Trusts. This course will especially focus on the use of GRAT’s (Grantor Retained Annuity Trusts), IDGTs (Intentionally Defector Grantor Trust), and QPRT (Qualified Personal Residence Trusts). We will talk about how these are used, the benefits of using them, and cover specific filing requirements- how they get reported, how they get integrated into the grantor’s personal return, or whether a 1041 needs to be done.