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How can I combine investments in a QOF with irrevocable grantor trusts?

How can this help my estate planning? Did the new regulations change anything regarding this combination?

  • Brad Cohen
    February 12, 2020

    It can be advantageous to do that, but it is a little tricky in community property states.

  • Matthew Rappaport
    February 12, 2020

    The new regulations confirmed that you can transfer QOF interests to grantor trusts without an inclusion event. Regular gift tax consequences still apply. It's permissible to use grantor trusts in connection with QOF investments to leverage estate planning benefits.


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