Letter I
tax

IDGT

Acronym for intentionally defective grantor trust, a popular estate planning vehicle that allows the grantor to effectively make additional tax-free gifts by paying the trust's income tax.

Related terms

More legal terms starting with I

See all letter-I terms →

Looking for citation help? How to cite law · Citation methodology

See also: Full glossary index

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.