Grantor Trusts: Uses and Benefits

2 Credits: Taxes


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Grantor Trusts: Uses and Benefits

Course Level
CPE Credits

2 Credits: Taxes

Course Description

This detailed CPE webinar course, presented by Claudia Hill, is an invaluable guide for anyone looking to deepen their understanding of Grantor Trusts in estate planning. It offers a thorough examination of GRATs, IDGTs, and QPRTs, providing clarity on their common uses, benefits, and specific reporting instructions. Participants will benefit from learning about the special considerations involved in creating an IDGT, transferring a personal residence to a trust, and the provisions and implications when the terms of a QPRT expire. The course also addresses the possibility of voiding or terminating a QPRT if necessary. By completing this CPE course, you will gain comprehensive knowledge about these crucial aspects of estate planning, equipping you with the expertise to advise clients effectively and make informed decisions regarding the use of Grantor Trusts.

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Learning Objectives

Upon completing this course, participants will be able to understand:

  • Grantor Type Trusts
  • Most Common Uses of Grantor Trusts
  • Special Reporting Instructions
  • Advantage and Disadvantages of creating an IDGT
  • GRIT’s, GRAT’s, and GRUT’s
  • Transferring a Personal Residence to a Trust
  • QPRT with Grantor Retained Interest Provision
  • When the Terms of PRT or QPRT Expire?
  • Is It Possible to Void or Terminate the QPRT if it is no Longer Needed?
  • Intentionally Defective Grantor Trust (IDGT)
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Course Specifics

Course ID
Revision Date
January 19, 2022


Advanced Preparation


Compliance Information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-01978-22-O
IRS Federal Tax Law Credits: 2
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1715
CTEC Federal Tax Law Credits: 2

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at

Meet The Experts

Claudia Hill Headshot

Claudia Hill, EA, MBA, is a nationally recognized tax professional and a frequent lecturer on taxation of individuals and representation before the IRS. She’s the editor in chief of CCH’s Journal of Tax Practice & Procedure, coauthor of CCH Expert Treatise Library: Tax Practice and Procedure, and a frequent presenter for both live and audio CPE seminars. Named a Top Ten Nominee by Tax Analysts as 2011 Person of the Year, she coordinates a “dream team of tax controversy advisors” for the IRS Watch blog on Claudia served on the 1987 Commissioner’s Advisory Group to the National Office of the IRS. She’s the owner and principal of …