IDGT Installment Note Sale Estate Shield Solver

Underwrite freezing estate values by selling appreciating enterprise equity to an intentionally defective grantor trust for an installment note bearing statutory AFR hurdle interest.

Asset Value & Growth Assumptions

Private Business Equity Sold to IDGT ($ USD)

IRS Mid-Term AFR Interest Rate (% - e.g. 4.2%)

Actual Compound Annual Equity Growth Rate (% - e.g. 18%)

Tax-Free Transfer & Estate Slashed

Tax-Free Wealth Passed to Dynasty Heirs (Year 9)

+$29,840,000 Tax-Free Growth

Immediate Capital Gains Tax on Sale to IDGT

$0.00 (Grantor Trust Disregarded Transaction)

Direct 40% Estate Taxes Permanently Slashed

+$11,936,000 Estate Tax Slashed