What is an IDGT (intentionally defective grantor trust)?
Quick Answer
An intentionally defective grantor trust (IDGT) is irrevocable for estate-tax purposes (assets out of your estate) but "defective" for income-tax purposes (you keep paying tax on trust income) — an asymmetry that supercharges wealth transfer.
Warren Team
Updated November 29, 2025
39
Warren Team
Updated November 29, 2025
39
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