DING / NING Non-Grantor State Tax Shield Solver

Underwrite creating incomplete gift non-grantor trusts in Delaware or Nevada to eliminate high state-level income and capital gains taxes on investment portfolios without triggering federal gift taxes.

Portfolio Value & Capital Gains

Liquid Portfolio Principal Funded to ING Trust ($ USD)

Annual Realized Capital Gains & Dividends (% - e.g. 8.5%)

Home State Income & Capital Gains Tax Avoided (% - e.g. 13.3%)

State Tax Slashed & Wealth Preserved

Annual State Income Taxes Slashed via DING/NING

+$90,440 / yr Direct State Tax Slashed

10-Year Compounded Wealth Preserved in Trust

+$1,275,000 Compounded Growth

Federal Gift Tax Incurred on Contribution

$0.00 (Incomplete Gift Structure under § 2511)