How to create irrevocable trusts that treat the beneficiary as grantor for income tax purpose, the so-called BDOT provisions (Beneficiary Deemed Owned Trust). Modern estate planning should include a focus on income tax planning. Ed Morrow will discuss how to draft an irrevocable trust (such as Bypass Trusts, QTIP Trusts, Continuing Inheritance Trusts, etc.) so that the income will be taxed to the beneficiary at a lower income tax rate than the trust tax rates, potentially saving thousands of dollars of income tax each year..