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 still in development. Your purchase includes its materials as they are published in your portal. No release date is confirmed. Buy 5 or more and every course is 30% off.
After payment is confirmed and your access is set up, the files listed below can be downloaded from your portal. Any unpublished materials will be added when ready, at no additional charge.
Files currently available
- Wealth Transfer Tool Comparison Chart.
- Grat Calculator Guide.
- Grat Calculator.
- Sale to Grantor Trust Model Guide.
- Sale to Grantor Trust Model.
- Slat Design Checklist.
- Which Tool Fits Decision Tree.
- Slide deck.
- Visual: Roadmap.
- Visual: Freeze Shift Discount.
- Visual: Slat Diagram.
- Visual: Grat Flowchart.
- Visual: Idgt Sale Diagram.
- Visual: Dynasty Gst.
- Visual: Discount Comparison.
- Visual: Worked Example.
- Visual: Swap Power.
- Visual: Traps.
- Visual: Decision Tree.
- Visual: Grat vs Sale.
- Workbook.
- The narrated lesson. 60 minutes, cued to the deck, with chapter markers by lesson. Added to your portal when published, at no extra cost. This purchase does not guarantee that the narrated lesson is available today.
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 trackEducational 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.