Course 3.6 · 60 minutes

Advanced Estate Tax Reduction: SLATs, GRATs, IDGTs, and Dynasty Trusts

See how the big estate tax reduction tools actually work, with real numbers, so you can decide which ones fit your family.

Who it is for: Families above the exemption, or heading there.
Runtime: 60 minutes

Pre-order: this course is in development and appears in your portal the day it is released. Buy 5 or more and every course is 30% off.

See the full track See the full curriculum

Instant download after payment. Nothing is withheld for a later purchase.

What you receive

Wealth Transfer Tool comparison chart with real numbers
GRAT Calculator with the section 7520 rate as an input (Excel)
Sale-to-Grantor-Trust illustration model (Excel)
Spousal Lifetime Access Trust design checklist
Which Tool Fits decision tree
The narrated lesson. 60 minutes, cued to the deck, with chapter markers by lesson. Emailed to you the day it publishes, at no extra cost.

What the course covers

01The toolkit and the one idea behind all of it: freeze, shift, and discount6 min
02The spousal lifetime access trust: using the exemption without losing access9 min
03The grantor retained annuity trust: the zeroed-out freeze and the mortality risk9 min
04The intentionally defective grantor trust and the sale that triggers no gain10 min
05Dynasty trusts and generation-skipping allocation6 min
06Valuation discounts on gifted interests5 min
07Worked example: a 40 million dollar family runs a SLAT and a GRAT8 min
08Tricks of the trade: swapping low basis back before death, and toggling grantor status4 min
09Mistakes and traps: reciprocal trusts, retained control, and the grantor who dies mid-GRAT3 min

How it fits: Requires 3.3 and 3.5. Pairs with 6.4, 6.5, and 8.3.

The standard every course holds

A narrated lesson of 45 to 60 minutes, produced as audio
A designed slide deck you download and keep
A computational workbook that runs the actual legal tests
A toolkit of checklists and protocols
A legal authority appendix carrying the two-pass vetting protocol

Written for a diligent reader with no legal education. Professionally narrated using a studio voice model of Brian T. Boyd. The course is recorded instruction, not a live consultation.

Where this course sits

Track 3: Estate Planning

This course is one step in a track built around a single outcome. See the full build order and the other courses that get you there.

Back to this track

Educational material from the private client curriculum of Brian T. Boyd. This is legal education for a general audience, not legal advice, and no attorney-client relationship is created by purchasing, viewing, or using it. Tax outcomes depend on your facts and your state.