Planning for the Interest Charge on Installment Sales: Decanting a Grantor Trust?

Louis Vlahos’ article, “Planning for the Interest Charge on Installment Sales: Decanting a Grantor Trust?”, was published in the New York State Bar Association Trusts and Estates Law Section Journal. Rivkin Radler member Nicholas G. Moneta is the publication’s Editor-in-Chief.

The article discusses the concept that the special interest charge imposed on the deferred tax liability attributable to a trust’s share of an installment obligation might be avoided by decanting a grantor trust into a non-grantor trust.

To read the article, click here: NYSBA Trust and Estates Law Section Journal-Planning for Interest charge on Installment Sales

The article was reprinted with permission of the New York State Bar Association^© 2022.