n tumultuous economic times, intentionally defective irrevocable trusts (IDITs) offer taxpayers a powerful triple play: an estate-freeze and wealth-transfer technique, as well as an estate planning ...

Whether intentionally drafting a grantor trust or drafting a trust that is not intended to be a grantor trust, great care must be taken. Beware of the complexity of the rules, the numerous traps, and ...

Martin Behn is a partner in Lathrop GPM’s Redwood Shores, California office. He represents clients in matters involving estate planning and trust administration, with a primary focus on ...