May 2012
J.E. CASCADING GRAT & INSTALLMENT SALE ANALYSIS
CONFIDENTIAL
Investment products: Not FDIC insured • No bank guarantee • May lose value
Please see important information at the end of this presentation.
A sale to an IDGT is a tax-efficient way to transfer future appreciation of an asset
Intentionally Defective Grantor Trust (“IDGT”)
Source: House Oversight Committee release, November 2025