Blog — Page 43

Intentionally Defective Grantor Trust (IDGT): Pay the Income Tax, Freeze the Estate Tax in 2026

Intentionally Defective Grantor Trust (IDGT): Pay the Income Tax, Freeze the Estate Tax in 2026

An IDGT is 'defective' for income tax on purpose — the grantor pays the trust's income tax so assets grow untouched for heirs — yet fully effective for estate tax, moving those assets out of the taxable estate. This 2026 guide explains the income-tax vs estate-tax split, the installment sale to an IDGT (estate freeze), why paying the tax is an extra tax-free gift, how it compares to a GRAT and SLAT, the risks, and when it fits.

IDGT intentionally defective grantor trust estate tax
IREN (IREN Limited) Stock Outlook 2026: Can a Bitcoin Miner Reinvent Itself as an AI Data Center?

IREN (IREN Limited) Stock Outlook 2026: Can a Bitcoin Miner Reinvent Itself as an AI Data Center?

A 2026 outlook on IREN Limited (IREN, formerly Iris Energy) for US and international investors: the pivot from low-cost renewable-powered bitcoin mining to AI/HPC GPU cloud, its self-secured power and land moat, sensitivity to bitcoin price and mining difficulty, heavy capex and dilution risk, extreme volatility, plus comparison tables and bull vs bear scenarios.

IREN IREN Limited Bitcoin Mining