Sales to intentionally defective grantor trusts (IDGTs) are strategic transactions that integrate estate, income tax, asset protection, and long-term risk considerations. While often associated with federally taxable estates, sales to IDGTs are also effective planning tools for business succession planning or when there are state estate tax exposure and asset protection concerns. Using practical case studies, this session examines how sales to IDGTs are structured, why they are disregarded for income tax purposes, and the key assumptions affecting whether the strategy succeeds or fails.