Multigenerational Wealth Transfer With IDGTs and GST Tax Planning

This article originally appeared in the May 2026 issue of The Tax Adviser.

As the landscape of estate planning evolves, high-net-worth families and their advisors face increasing complexity in preserving wealth across generations. The interplay between federal transfer taxes, state law developments, and sophisticated trust structures requires a nuanced approach. Among the most powerful tools available are intentionally defective grantor trusts (IDGTs), especially when paired with effective generation-skipping transfer (GST) tax planning through dynasty trust IDGTs. For accountants and advisors, understanding these strategies is essential to delivering favorable outcomes for taxpayers seeking to establish a lasting legacy.

BDO’s Abbie Everist and Ed Kim provide full details in this article for The Tax Adviser.