Practitioners are comfortable with and accustomed to drafting inter vivos grantor trusts and using gifts to such trusts to reduce a client’s estate tax exposure.1 But, now that high state income taxes and creditor worries preoccupy many clients, inter vivos non-grantor trusts deserve attention, especially those established in jurisdictions that authorize self-settled spendthrift trusts and impose no state income tax on accumulated income. The primary jurisdictions are Alaska,
All access premium subscription
Please Log in if you are currently a Trusts & Estates subscriber.
If you are interested in becoming a subscriber with unlimited article access, please select Subscription Options below.
Questions about your account or how to access content?
Contact: [email protected]
