If you hold a significant Bitcoin position — seven figures or more — you are sitting on a tax problem with three interlocking layers. The first is capital gains: your cost basis might be $200,000 on a $5,000,000 position, meaning $4,800,000 of embedded gain that will be taxed the moment you sell. The second is estate tax: if that $5,000,000 is still in your estate at death, 40% of it goes to the federal government. The third is compounding: every year those gains stay locked inside your estate, the problem gets larger.
Most planning techniques address one of these problems. The IDGT installment sale addresses all three simultaneously — and it does so with a mechanism so elegant it has become the dominant advanced transfer technique for high-net-worth Bitcoin families: you sell Bitcoin to a trust in exchange for a promissory note. Because the trust is deliberately structured to be the same taxpayer as you for income tax purposes, no capital gains are triggered on the sale. Because it is a separate entity for gift and estate tax purposes, all future Bitcoin appreciation grows outside your taxable estate. And because the trust pays you back in installments bearing only the low Applicable Federal Rate, the spread between AFR and Bitcoin's growth rate passes entirely to your heirs — free of estate tax, forever.
This guide covers the complete IDGT installment sale framework: mechanics, legal foundations, the income tax burn, the seed gift requirement, the AFR cost-benefit calculus, the IDGT vs. GRAT trade-off, what happens if you die during the note term, the §2036 trap to avoid, valuation requirements, and a 9-step implementation checklist.
The IDGT installment sale exploits a deliberate asymmetry in the tax code: the grantor trust rules (§§671–679) are income tax rules — they don't control estate tax inclusion. An IDGT can be the same taxpayer as you for income tax purposes while being a completely separate entity for estate tax purposes. That divergence is the engine that makes this technique work. For a full treatment of the grantor trust rules, see our Bitcoin Grantor Trust Rules guide.
1. The Fundamental Problem: Double Tax on Bitcoin at Death
Start with the core problem. You hold 70 Bitcoin acquired at an average cost of roughly $3,000 per coin. Today BTC trades at $70,000. Your position is worth $4,900,000. Your cost basis is $210,000. Your embedded capital gain: $4,690,000.
If you do nothing and die holding this Bitcoin:
- Your estate will owe federal estate tax on the full $4,900,000 (minus any remaining lifetime exemption). At a 40% rate, that's up to $1,960,000 to the federal government.
- Under current law, your heirs receive a step-up in cost basis to the date-of-death value — so capital gains tax is avoided at death. But: the estate tax wipes out a substantial share of the value first.
- If Bitcoin appreciates before your death — say it reaches $200,000 per coin — the estate tax bill scales proportionally. The same 40% rate hits an even larger pile.
If you try to give Bitcoin away during your lifetime instead:
- A direct gift removes the asset from your estate — but it uses your lifetime gift/estate tax exemption dollar for dollar. Under OBBBA 2025 projections, the 2026 exemption is approximately $15M per person — valuable and non-renewable.
- A direct gift to a GRAT (see our GRAT guide) removes appreciation above the §7520 hurdle rate — but if you die during the GRAT term, the entire asset returns to your taxable estate. For large long-term positions, GRATs carry mortality risk that makes them inappropriate as the primary vehicle.
- Neither approach eliminates capital gains recognition if you sell the Bitcoin to raise cash or rebalance.
The IDGT installment sale solves the problem differently. You don't give the Bitcoin away (no exemption used on the sale itself, beyond the seed gift). You don't trigger capital gains (the trust is the same taxpayer as you). You don't expose the transaction to mortality risk (the transfer is complete at inception). You simply move the Bitcoin — and all its future appreciation — outside your estate, in exchange for a low-interest promissory note that returns your invested capital over time.
2. What Makes a Trust "Intentionally Defective"
The term sounds like a flaw. It's a deliberate exploit.
An Intentionally Defective Grantor Trust is an irrevocable trust that has been specifically engineered to occupy two legal categories simultaneously:
- Outside your estate for estate tax purposes — you have made a completed, irrevocable transfer. The assets are not included in your taxable estate under §§2036–2038.
- Your "property" for income tax purposes — you are treated as the owner of all trust assets for federal income tax under IRC §§671–677. All trust income, gains, deductions, and credits flow through to your Form 1040.
The "defect" is a deliberately retained power that triggers grantor trust status for income tax. The most commonly used defect — and the one specifically validated as estate-tax-safe by the IRS — is the §675(4)(C) substitution power: the grantor retains the right to reacquire trust assets by substituting assets of equivalent value.
Why does a substitution power create grantor trust status? Because §675(4)(C) makes the grantor and the trust the same taxpayer for income tax. A sale between the grantor and the trust is a sale between the same taxpayer — there is no counterparty for income tax purposes. No gain. No loss. No taxable event. The IRS confirmed in Rev. Rul. 2008-22 that the §675(4)(C) substitution power does not cause estate tax inclusion under §2036 — provided it is exercised in a fiduciary capacity and the trustee has an obligation to ensure equivalence of value.
The result of this structure:
| Tax Category | Treatment | Consequence |
|---|---|---|
| Income Tax | Grantor = same as trust | No gain recognized on sale to trust; grantor pays all trust income tax |
| Estate Tax | Trust is separate entity | Trust assets outside grantor's taxable estate; appreciation grows estate-tax-free |
| Gift Tax | Seed gift is a completed gift | Seed gift uses lifetime exemption; sale portion is NOT a gift (it's a sale) |
3. The Installment Sale Mechanics: Step by Step
The IDGT installment sale is a seven-step process. Each step has legal and practical requirements. Skipping or shortcutting any of them creates vulnerability.
Establish the IDGT
Draft an irrevocable trust with competent estate planning counsel. The trust document must: name heirs (and potentially a dynasty trust structure for multi-generational planning) as beneficiaries; appoint an independent trustee — not the grantor; include the §675(4)(C) substitution power as the grantor trust defect; exclude any provisions that could trigger §2036 estate tax inclusion; and contain appropriate investment powers for holding Bitcoin as a trust asset. This is not a DIY document. The IDGT is the foundation of the entire structure.
The Seed Gift
Before the sale, gift approximately 10% of the intended sale amount to the trust. If you plan to sell $1,000,000 of Bitcoin to the trust, gift $100,000 first. This seed gift uses $100,000 of your lifetime exemption. Its purpose is to give the trust independent economic substance — equity capital that stands apart from your promissory note. The IRS expects the trust to be a genuine borrower, not a shell. Without adequate seed equity, the entire transaction risks recharacterization as a gift of the full Bitcoin value. The seed gift is reported on Form 709.
Execute the Installment Sale
On the sale date, transfer Bitcoin from your personal wallet to the trust's wallet in exchange for a signed promissory note. The note must: bear interest at or above the Applicable Federal Rate (AFR) for the chosen term; be in writing with specific repayment terms; be bona fide — the trustee must have the capacity to repay. The sale is documented with a purchase and sale agreement, the promissory note, and contemporaneous FMV documentation (exchange closing price on the day of transfer, referenced to a qualified custodian or exchange). This documentation is your audit file.
No Capital Gain Recognized
Because the IDGT is treated as the same taxpayer as you for income tax purposes, the "sale" is disregarded for income tax. It is a transfer between the same person — like moving Bitcoin from one of your own wallets to another. You report nothing on Form 8949 or Schedule D. No capital gains are triggered regardless of your cost basis. This result has been confirmed in multiple IRS rulings and is the bedrock of the technique's power.
Trust Holds and Compounds the Bitcoin
The Bitcoin now sits inside the IDGT. The trustee manages it according to the trust's investment policy — typically a long-term hold strategy. Bitcoin inside the trust compounds entirely outside your taxable estate. If BTC doubles, triples, or multiplies tenfold, that appreciation accrues to the trust beneficiaries (your heirs), not to your estate. The trust may also diversify into other assets over time, but the Bitcoin core position continues to compound.
Note Payments From Trust to Grantor
The trust makes periodic interest and principal payments to you per the note terms. These payments are not taxable income to you (grantor trust — same taxpayer, no income recognized on payments). The trust typically funds these payments from returns on trust assets — interest income, dividends, or in some designs, incremental Bitcoin liquidations — while preserving the Bitcoin core position. The goal is to keep as much Bitcoin inside the trust as possible for the maximum compounding effect.
Trust Assets Pass to Heirs
When you die, the IDGT assets (your heirs' Bitcoin) pass according to the trust instrument — potentially into a dynasty trust for multi-generational protection — completely outside your taxable estate. The only estate asset related to the transaction is the outstanding promissory note balance, which declines over time as payments are made. The Bitcoin, its appreciation, and all compounding gains: zero estate tax.
4. The Income Tax Burn: An Invisible Wealth Transfer Machine
Most clients focus on the capital gains elimination and the estate tax removal. The income tax burn is the bonus that most advisors underestimate.
Because the IDGT is a grantor trust, you pay income tax on every dollar of trust income — interest earned on trust investments, dividends, any capital gains inside the trust — even though you never receive that money. It stays in the trust. You pay the tax bill from your own personal assets outside the trust.
Per Rev. Rul. 2004-64, these income tax payments by the grantor are not treated as additional gifts to the trust. They are simply the legal consequence of grantor trust status. The economic effect is profound:
- Your taxable estate shrinks by the amount of income tax you pay on trust income
- The trust's assets compound without any income tax drag
- Each year's income tax payment = an additional tax-free wealth transfer to the trust beneficiaries
Example: the trust holds $2,000,000 in diversified assets alongside the Bitcoin position. It earns $80,000 per year in interest and dividends. You — as the grantor — pay $29,600 in federal income tax on that $80,000 (at a 37% marginal rate). The trust keeps the full $80,000. You have just transferred $29,600 in additional value to the trust beneficiaries without using a dollar of lifetime exemption and without triggering any gift tax.
Over a 15-year trust term, that's roughly $444,000 in additional tax-free transfers from the income tax burn alone — before counting the Bitcoin appreciation and the capital gains elimination on the original sale.
Turning the Burn Off
The grantor trust status — and thus the income tax burn — can be toggled off. If you relinquish the §675(4)(C) substitution power (or another grantor trust trigger), the trust converts to a non-grantor trust going forward. The trust begins paying its own income tax at compressed trust brackets (the highest marginal rate kicks in at just ~$15,000 of income for trusts in 2026). Toggling off makes sense when the grantor's income capacity becomes strained — high healthcare costs, retirement income drop, or when the trust's income base grows so large that the grantor's personal tax burden becomes unmanageable. Proper toggle trust drafting builds this flexibility in from the start.
5. The Seed Gift: Why You Can't Skip It
The IRS has never issued a formal "safe harbor" ruling on the seed gift percentage. But established practice — derived from technical advice memoranda and the general principle that a sale requires a genuine buyer — is that the trust needs independent equity equal to approximately 10% of the transaction value.
Here is why it matters: if the trust has no assets of its own and its only "asset" is its obligation to pay you back via the note, the IRS can argue the transaction has no economic substance as a sale — it's just a gift dressed up in note paperwork. If that argument succeeds, the IRS treats the entire Bitcoin transfer as a taxable gift, blowing through your lifetime exemption in one shot.
The seed gift solves this by giving the trust real equity. The trust walks into the transaction as a solvent borrower with assets. The note is secured against a real balance sheet.
The seed gift itself is reported on Form 709 and uses your lifetime exemption — but only the seed amount ($100K on a $1M sale), not the full sale amount. The 9:1 leverage effect is the core advantage: use $100K of exemption to move $1M of Bitcoin (and all its future appreciation) outside the estate. See our Bitcoin Form 709 guide for filing mechanics.
An alternative to the seed gift: the trust can borrow the seed from a third party (a family member, a related trust, or an outside lender) at arm's length. This creates independent equity without consuming any of your lifetime exemption — though it introduces the complexity of a third-party lending relationship and requires genuine repayment terms.
6. The AFR Note: Cost-Benefit Analysis
The promissory note is the "price" of the technique. The trust borrows your Bitcoin and pays you back with interest — interest that must be at or above the Applicable Federal Rate (AFR), which the IRS publishes monthly in a Revenue Ruling.
For March 2026, the AFR rates are approximately:
| Term | AFR (March 2026, approx.) | Best Use |
|---|---|---|
| Short-term (≤3 years) | ~4.4% | Quick transfers; rolling strategy |
| Mid-term (3–9 years) | ~4.2% | Most IDGT installment sales; balanced term |
| Long-term (>9 years) | ~4.5% | Maximum compounding window; dynasty planning |
Note: Confirm current AFR rates at IRS.gov or with your attorney before executing. See our AFR & §7520 Rate Planning guide for rate context and planning windows.
Now model the spread. If Bitcoin grows at 25% annually and the mid-term AFR is 4.2%, the trust captures 20.8% of annualized appreciation that would otherwise be taxed in your estate. On a $1M initial sale, that spread — compounded over 7 years — represents millions in additional tax-free wealth transferred to heirs.
Even in a conservative scenario where Bitcoin grows at only 10% annually, the 5.8% spread still compounds favorably over time — and the estate tax savings alone (40% of whatever the trust would have held at your death) justify the AFR cost many times over.
The Math at Different Growth Rates
| BTC Growth Rate | AFR Cost | Net Annual Spread to Heirs | $1M Over 10 Years (Inside Trust) | Estate Tax Saved (40%) |
|---|---|---|---|---|
| 10% / yr | 4.2% | 5.8% | ~$2.59M | ~$1.04M |
| 20% / yr | 4.2% | 15.8% | ~$6.19M | ~$2.48M |
| 30% / yr | 4.2% | 25.8% | ~$13.79M | ~$5.52M |
| 0% / yr | 4.2% | −4.2% | ~$0.66M | None gained |
The only scenario where the IDGT installment sale is net-negative: Bitcoin significantly underperforms the AFR over the full note term. Even then, you've merely loaned money to a trust at a low interest rate — no catastrophic loss, and the trust still holds your Bitcoin.
7. IDGT Installment Sale vs. GRAT: The Definitive Comparison
Both techniques move appreciation to heirs. Both involve a transfer in exchange for a stream of payments. Both require the underlying asset to beat an interest rate hurdle. The differences matter enormously for Bitcoin planning.
| Feature | IDGT Installment Sale | GRAT |
|---|---|---|
| Rate hurdle | AFR (lower; ~4.2% mid-term) | §7520 rate (higher; ~4.8–5.2% in 2026) |
| Mortality risk | None — completed gift at inception | Full inclusion if grantor dies during GRAT term |
| Gift tax | Only seed gift uses exemption | Remainder interest often near zero |
| Capital gains at funding | None (grantor trust) | None (grantor trust) |
| Income tax burn | Full burn on all trust income | Partial — GRAT is grantor trust but annuity payments reduce trust assets |
| Step-up at death | No §1014 step-up (IDGT assets not in estate) | No step-up (similar — assets not in estate if GRAT succeeds) |
| Best for | Large long-term BTC positions | Near-term expected appreciation; rapid execution |
| Combined strategy | Rolling GRATs for near-term + ongoing IDGT installment sales for long-term core position = optimal combination | |
For a deep dive on GRATs, see our Bitcoin GRAT guide. For an overview of how all the techniques fit together, see the Bitcoin Estate Planning Guide.
8. What Happens If the Grantor Dies During the Note Term
This is the scenario that clients worry about most — and it's far less catastrophic than most assume.
When the grantor dies with an outstanding promissory note balance:
- The outstanding note balance IS included in the grantor's taxable estate. The note receivable is an estate asset — it goes on Form 706 at fair market value.
- The Bitcoin inside the trust is NOT included in the estate. It was transferred at inception. The completed-gift nature of the IDGT installment sale is the key distinction from a GRAT: there is no "failed GRAT" scenario here.
- The appreciation from inception to death IS preserved for heirs. Even if you die in year 3 of a 9-year note, everything the Bitcoin gained from the sale date forward stays outside the estate.
The note balance included in the estate decreases over time as the trust makes payments. The longer you live and make payments, the smaller the estate inclusion. At full repayment, the note is gone from the estate entirely — only the trust's compounded Bitcoin remains, completely estate-tax-free.
The Self-Canceling Installment Note (SCIN) Alternative
A SCIN is a promissory note that automatically cancels at the seller's death, eliminating the note from the estate entirely. The trade-off: the trust must pay a "mortality premium" — either a higher interest rate or a larger balloon payment — to compensate for the cancellation feature. The SCIN is most valuable when the grantor has a meaningful mortality risk concern (health issues, age) and the additional cost of the premium is justified by the estate tax elimination. SCIN planning requires careful actuarial analysis.
9. The §2036 Retained Interest Trap — What to Avoid
§2036 of the Internal Revenue Code is the primary estate inclusion risk for any irrevocable trust strategy. It pulls assets back into the estate if the grantor has retained (a) the right to the income from the transferred property or (b) the right to designate who enjoys the income or property.
In an IDGT, §2036 is not triggered by the §675(4)(C) substitution power — Rev. Rul. 2008-22 explicitly confirmed this. The substitution power is an administrative power, not a retained income right. But other choices can trigger §2036 and unwind the entire structure:
Never do these: Grantor serving as trustee of their own IDGT. Informal understandings that trust income will be distributed back to grantor. Grantor retaining a de facto veto over trustee decisions. Distributions to grantor that look like disguised income rights. Any arrangement that lets the grantor effectively control trust assets or income after transfer.
Safe Harbor Practices
- Independent trustee — the grantor should not serve as trustee. A corporate trustee or trusted independent individual is appropriate. The grantor can serve as an investment advisor (non-trustee) with limited powers, but the trustee must have independent fiduciary authority.
- Clean separation — the trust's assets should be managed separately from the grantor's personal assets. Commingling is a red flag.
- Document all decisions — trustee minutes, investment policy statement, distribution decisions. Paper trails establish the trust's independent operation.
- Substitution power properly exercised — any exercise of the §675(4)(C) power must be documented with equivalent FMV on both sides, with the trustee independently verifying equivalence.
10. Valuation: Getting the Bitcoin FMV Right
The entire structure rests on the sale being at fair market value on the date of transfer. Bitcoin valuation for this purpose follows the same standard as Form 709 gift tax reporting: the mean of the high and low trading prices on the date of transfer on a qualified exchange, confirmed by on-chain transaction timestamp.
Valuation errors create different types of problems depending on the direction:
- Underprice (sell below FMV): IRS treats the difference as a gift. The discount uses lifetime exemption and must be reported on Form 709. Example: sell $1M of Bitcoin to the trust for a note of only $900K — the $100K discount is a gift on top of the seed gift.
- Overprice (sell above FMV): The note overpayment creates a built-in gain problem for the grantor — the trust "overpaid" and that overpayment has a tax consequence if grantor trust status ever terminates. Avoid this.
Managing Bitcoin's Volatility
Bitcoin can move 5–10% in a single day. The FMV is locked at the moment of on-chain transfer — there is no averaging period. Practical protocol:
- Execute the transfer during a period of relatively low volatility (consolidation range, not a rapid price move)
- Confirm the transfer price immediately at on-chain confirmation time using exchange API data
- Document the FMV contemporaneously in a memorandum that references the specific exchange, the transaction hash, and the timestamp
- Round to the nearest dollar; do not use inflated or deflated estimates
Create a "sale file" the day of the transaction: (1) purchase and sale agreement signed by grantor and trustee, (2) promissory note executed by trustee, (3) printout of exchange price at transfer time with on-chain confirmation hash, (4) trust account statement showing receipt of Bitcoin. Store this permanently. An IRS audit of an IDGT installment sale typically goes straight to valuation and documentation.
11. The Installment Sale at Current BTC Levels
Bitcoin is currently trading at approximately $70,000 — roughly 44% below its all-time high of ~$126,000 (January 2025). From a planning standpoint, this is an attractive execution window for the IDGT installment sale for several reasons:
- Lower initial value = smaller note balance = lower AFR interest cost. A $700,000 position today carries a smaller annual interest obligation than the same position at $1,260,000. The trust has more room to compound before interest payments consume the spread.
- Greater future appreciation captured inside the trust. If BTC returns to its prior ATH at $126,000, every coin sold into the trust at $70,000 generates $56,000 in appreciation that passes to heirs completely estate-tax-free. That $56,000 per coin never touches the estate.
- Historical precedent. Bitcoin has reached new all-time highs after every major drawdown. Every dollar of appreciation above the sale price that occurs inside the trust is a dollar that never passes through the estate tax system.
- Seed gift efficiency. A 10% seed on a $700K position is $70K of lifetime exemption used to move an entire position outside the estate. If Bitcoin doubles, that $70K seed ultimately removes $1.4M from the estate — a 20:1 leverage ratio on exemption use.
The best time to execute an IDGT installment sale is when: (a) Bitcoin is trading below its recent peak, maximizing the future appreciation captured inside the trust; (b) AFR rates are moderate (not at cycle highs), minimizing the interest cost; and (c) the grantor has adequate income capacity to absorb the income tax burn. March 2026 checks all three conditions for many families. This is not market timing — it is structure optimization.
Bitcoin Mining Tax Strategy
If you're funding an IDGT installment sale with a large Bitcoin position — especially one built through mining — the tax strategy around that position matters as much as the trust structure. Bitcoin miners can deploy depreciation, OpEx deductions, and bonus depreciation to dramatically reduce the income tax burden that funds the installment note. Abundant Mines has assembled the definitive resource on Bitcoin mining tax strategy for high-net-worth operators.
Get the Mining Tax Strategy →12. Nine-Step IDGT Installment Sale Implementation Checklist
This is a condensed action sequence. Every step requires coordination between your estate planning attorney, CPA, and Bitcoin custody provider. No step is optional.
- Step 1: Assemble Your Team. Estate planning attorney with grantor trust expertise (not just basic wills/trusts). CPA who understands grantor trust income tax reporting (Form 1041 grantor trust return or statement). Bitcoin custody provider capable of transferring to a trust-controlled wallet. If the position is over $5M, consider adding a family office advisor for coordination.
- Step 2: Define the Structure. Decide: How much Bitcoin to transfer? What note term (short, mid, or long-term AFR)? Balloon or amortizing payments? Dynasty trust as the ultimate beneficiary? Will you use the substitution power as the sole grantor trust defect, or add a second trigger? Will you include a SCIN feature?
- Step 3: Draft the IDGT. Attorney drafts the irrevocable trust instrument with: §675(4)(C) substitution power; named independent trustee; Bitcoin-appropriate investment powers; dynasty trust provisions if multi-generational; toggle provisions for turning grantor trust status off; trustee succession and removal provisions.
- Step 4: Execute the Seed Gift. Transfer approximately 10% of the intended sale amount to the IDGT as an outright gift. Obtain a qualified appraisal if the gifted assets are not publicly traded (for Bitcoin, FMV is objective — exchange price at transfer). File Form 709 reporting the seed gift. Allow the seed gift to settle in the trust before executing the sale (allow several days minimum).
- Step 5: Execute the Installment Sale. Sign the purchase and sale agreement. Execute the promissory note. Transfer Bitcoin to the trust's custodial wallet. Record the on-chain transaction hash, timestamp, and exchange closing price for the FMV contemporaneous documentation file. Have the trustee countersign all documents independently.
- Step 6: Establish the Trust's Bitcoin Custody. The IDGT must hold Bitcoin in its own segregated custody — not commingled with the grantor's personal holdings. Options: dedicated hardware wallet with trustee key control; institutional custodian account in trust name; multisignature arrangement with trustee holding signing authority. See our dynasty trust custody guide for structuring options.
- Step 7: Set Up Income Tax Reporting. The trust files a grantor trust income tax return (Form 1041 with a grantor trust statement, or simply a statement letter to the grantor) each year reporting all trust income. The grantor includes this income on their personal Form 1040. The CPA must coordinate this annually. Confirm that the trust's income tax position is properly reported from day one.
- Step 8: Manage the Note Payments. The trust should make note payments on schedule — interest and principal as specified. Document each payment. If Bitcoin is liquidated to fund payments, report that transaction (the trust, as a grantor trust, has no gain — but once grantor trust status terminates, any subsequent sales inside the trust are taxable). Maintain the payment schedule as a business record.
- Step 9: Annual Review and Toggle Decision. Each year, review: Is the grantor trust burn still appropriate? Is the grantor's income tax capacity adequate? Has the trust grown large enough that the income tax burden should be shifted to the trust itself (toggle off)? Review the note balance and assess whether the strategy is performing as projected. Adjust the implementation (additional installment sales, additional seed gifts, dynasty trust funding) as the Bitcoin position grows.
Frequently Asked Questions
What is a Bitcoin IDGT installment sale?
Why is no capital gains tax triggered on the IDGT installment sale?
How does the seed gift work in an IDGT installment sale?
What happens to the IDGT note if the grantor dies before it is paid off?
How does the income tax burn benefit work in an IDGT?
How does a Bitcoin IDGT installment sale compare to a GRAT?
Related Guides
- Bitcoin Grantor Trust Rules: §§671–679, IDGT Powers, and the Tax Burn Strategy — the mechanical foundation of the IDGT
- Bitcoin GRAT: Grantor Retained Annuity Trust Strategy — GRAT mechanics and when to use them alongside the IDGT
- Bitcoin AFR & §7520 Rate Planning — current AFR rates and how they affect IDGT installment note terms
- Bitcoin Estate Planning Guide — complete overview of all techniques and how they fit together
- Bitcoin Dynasty Trust — using a dynasty trust as the IDGT beneficiary for multi-generational compounding
- Bitcoin Form 709: Gift Tax Return Filing — how to report the seed gift and IDGT installment sale on Form 709
- Bitcoin 1031 Exchange Alternatives — why 1031 doesn't apply to Bitcoin and what works instead