Estate planning with intentionally defective grantor trusts (IDGTs)—despite the moniker—has many advantages. In fact, this well-established technique isn’t defective at all; the term “defective” describes the effect of income taxation rules on these instruments. Here, we’ll discuss the ins and outs of IDGTs, including how they may be a part of developing comprehensive estate plans and how they can be very tax “effective” for estate tax purposes.