Since their introduction in 2001, Delaware incomplete gift non-grantor (DING) trusts have been a specialty vehicle for state income tax planning. First created in Delaware, a DING trust gets its name from its uncommon treatment as a non-grantor trust that may be funded with contributions that aren’t taxable gifts for federal gift tax purposes. In a DING trust, a settlor may retain limited rights to receive trust distributions, as directed by a distribution committee (DC) comprised of ...

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