IDGT Installment Note Sale Estate Freeze Solver

Underwrite freezing estate tax asset values by selling high-growth shares to an IDGT in exchange for a low-interest promissory note locked at the statutory Applicable Federal Rate (AFR).

Asset Value & Growth Assumptions

High-Growth Asset Sold to IDGT ($ USD)

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

Actual Compound Annual Asset Growth Rate (% - e.g. 15%)

Estate Tax Slashed & Wealth Passed

Excess Wealth Transferred Tax-Free to Heirs (20 Years)

+$212,450,000 Tax-Free Wealth Transfer

Capital Gains Tax on Sale to IDGT

$0.00 (Rev. Rul. 85-13 Disregarded Entity Status)

Direct 40% Federal Estate Taxes Slashed

+$84,980,000 Estate Tax Slashed