Sales to Grantor Trusts: A Case Study of What the IRS and Congress Can Do to Curb Aggressive Transfer Tax Techniques

42 Pages Posted: 2 Mar 2012

See all articles by Jay A. Soled

Jay A. Soled

Rutgers University

Mitchell M. Gans

Hofstra University - School of Law

Date Written: August 1, 2011

Abstract

Sales to grantor trusts produce magnificent transfer tax savings. Such savings raise an important policy question: What can the IRS and Congress each do to eliminate this and other transfer tax savings devices that erode the transfer tax base? While this analysis does not pretend to have all the answers, it presents straightforward and practical solutions to many of the problems plaguing the nation’s transfer tax system using sales to grantor trusts as a case study.

Suggested Citation

Soled, Jay and Gans, Mitchell M., Sales to Grantor Trusts: A Case Study of What the IRS and Congress Can Do to Curb Aggressive Transfer Tax Techniques (August 1, 2011). Tennessee Law Review, Vol. 78, pp. 973-1013, 2011, Available at SSRN: https://ssrn.com/abstract=2014169

Jay Soled (Contact Author)

Rutgers University ( email )

1 Washington Park
Newark, NJ 07901-1825
United States
(973) 353-1727 (Phone)

Mitchell M. Gans

Hofstra University - School of Law ( email )

121 Hofstra University
Hempstead, NY 11549
United States
(516) 463-5876 (Phone)

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
213
Abstract Views
1,414
rank
175,720
PlumX Metrics