Dynasty Massachusetts Non-Grantor DING Trust Capital Gains Tax Shield 2026

Model Massachusetts Incomplete Gift Non-Grantor Trusts (DING) avoiding the 4% millionaire state surtax and statutory capital gains income taxes while retaining discretionary distribution flexibility.

Underwriting Assumptions

Contributed DING Trust Equity ($)

Portfolio Pre-Tax Compound CAGR (%)

Compounding Investment Horizon (Years)

MA Combined State & Surtax Avoided (%)

Projected Economics

Ending DING Trust Wealth

Standard MA State Taxed Balance

Net Cumulative State Surtax Shield Created