[{"articleAbstract":"These trusts can be advantageous to wealthier clients, but their future use in estate planning is threatened by current legislative proposals.","articleByline":"By Barbara Bryniarski","articleTitle":"Helping a client benefit from an intentionally defective grantor trust","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/newsletters/2021/nov/helping-client-benefit-intentionally-defective-grantor-trust"},"sortDate":"2021-11-11T05:00:00.000-05:00"},{"articleAbstract":"This article discusses the history of the grantor trust rules, how they are exploited to avoid taxes, and ways the rules might be reformed to prevent them from being used for tax avoidance.","articleByline":"By Jesse Hubers, CPA, J.D., LL.M.","articleTitle":"The grantor trust rules: An exploited mismatch","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/nov/grantor-trust-rules-exploited-mismatch"},"sortDate":"2021-11-01T05:00:00.000-04:00"},{"articleAbstract":"This second part of an annual update examining developments in estate, trust, and gift taxation covers recent court cases, proposed regulations, and other IRS guidance on estate tax.","articleByline":"By Justin Ransome, CPA, J.D. (Contributors: Members of the Ernst \u0026 Young LLP National Tax Department in Private Tax.)","articleTitle":"Recent developments in estate planning: Part 2","featureImage":{"imageTagAttributes":{"src":"/etc/designs/default/resources/0.gif","alt":"","title":"","class":"cq-image-placeholder"}},"page":{"path":"/issues/2021/nov/recent-developments-estate-planning-2"},"sortDate":"2021-11-01T05:00:00.000-04:00"}]