Redpath Insights

Strategic Trust Planning: Tax Advantages, Asset Protection, and Wealth Transfer Explained

Written by Jon Fortin, J.D. | November 4, 2025

Trust planning is one of the most powerful wealth management tools available for high-net-worth individuals and families. It combines tax planning, asset protection, and estate planning to simplify wealth transfer while minimizing taxes and maintaining privacy. More families are using trusts to align financial strategy with long-term legacy goals.

Jon Fortin, Redpath Partner in the Wealth Advisory Services Practice, recently joined LumiQ for a conversation about trusts, asset protection, and overall tax planning strategies. Here’s what he shared with the LumiQ audience.

Why Clients Choose Trusts Over Direct Transfers

Clients have spent years of hard work and sacrifice building wealth they want to share with their family. They also understand there is a need to protect their wealth from financial mismanagement, creditors, family disputes, divorce, and the negative impact of taxes.

Trusts are a tool that can be customized to meet the specific needs of each individual family. Assets held in trust can be used for the benefit of the trust beneficiary while remaining protected. The trust can stipulate how and when assets are distributed. Discretion can be given to the trustees to determine the best use of trust assets for the beneficiary.

Underlying many of the decisions of trust administration and design are what are the tax implications for the trust, the grantor, or the beneficiary. Trusts are specially designed to tax efficiently transfer assets from older generations to younger generations. This is done using gift tax annual exclusions, lifetime exemption planning, and utilizing discrepancies between income tax laws and estate tax law.

There are numerous types of grantor trusts used for wealth transfer. The first we will discuss is the grantor trust.  

How Grantor Trusts Reduce Estate Taxes

Tax efficiency is one of the most powerful benefits of strategic trust planning. Grantor trusts, in particular, enable families to transfer wealth out of their estates while maintaining income tax responsibility — a combination that reduces future estate taxes and allows trust assets to grow tax-free.

Grantor trusts allow estate planners to offer their clients innovative ways to reduce estate tax, continually shrink the size of clients’ estates, and allow trust assets to grow tax-free while providing the privacy, creditor protection, and family administration offered by a trust. Sounds too good to be true? Here’s what you should know…

Key Benefits of a Grantor Trust Strategy

Grantor trusts combine flexibility, control, and long-term tax advantages. It’s accomplished by utilizing the grantor trust rules in combination with the gift tax rules. Here’s how the strategy works in practice:

  • A gift is made to an irrevocable trust.
    • The client uses their lifetime exemption to fund the trust, avoiding any gift tax. The 2025 exemption is $13,990,000.
    • Once funded, those assets are no longer included in the client’s estate for federal estate tax purposes.
    • Additionally, all future appreciation and income from the assets gifted to the trust is removed from the client’s estate.
  • The client will retain certain powers, violating the grantor trust rules. Yes, we are intentionally violating the rules. This makes the grantor liable for the income tax of the trusts’ income. For estate planning, this is a good thing.
  • If our client made a gift of $13,990,000, they used up their lifetime exemption; thus future gifting could result in gift tax. However, the client is responsible for paying the income tax on the trust income. This is essentially a ‘gift’ the client makes to the trust every year that is not considered a taxable gift.
  • The annual payment of trust income tax further reduces the client’s estate subject to future estate tax.
  • The trust is not liable for the income tax, so it can grow tax-free.

Frequently Asked Questions About Strategic Trust Planning

Still have questions about how trust planning works? These frequently asked questions can help you understand the fundamentals and where this strategy might fit into your personal financial plan.

What is trust planning, and why is it important?

Trust planning is a strategy used to protect, manage, and transfer wealth efficiently. It helps families minimize taxes, maintain privacy, and protect assets from creditors, mismanagement, and family disputes. A well-structured trust ensures your financial goals are carried out exactly as intended.

What are the tax advantages of using a trust?

Trusts can significantly reduce estate and gift taxes by moving appreciating assets out of your taxable estate. Through gift tax annual exclusions, lifetime exemption planning, and the grantor trust rules, you can transfer wealth efficiently while minimizing future tax exposure.

What is a grantor trust?

A grantor trust is an irrevocable trust where the grantor retains certain powers that cause them to be treated as the owner for income tax purposes. This allows the grantor to pay the income tax on the trust’s earnings — effectively reducing their taxable estate while allowing the trust to grow tax-free.

How much can I transfer to a trust without paying gift tax?

In 2025, the federal lifetime gift and estate tax exemption is $13.99 million per individual. Assets transferred to an irrevocable trust within this limit can grow outside of your taxable estate, maximizing long-term savings and protecting future generations.

Can a trust provide both asset protection and tax savings?

Yes. A properly structured trust can shield assets from lawsuits, creditors, and family disputes while simultaneously creating tax-efficient wealth transfer opportunities. This dual benefit makes strategic trust planning one of the most powerful tools in modern estate planning.

Who should consider establishing a grantor trust?

High-net-worth individuals and families seeking to reduce estate taxes, maintain privacy, and protect generational wealth can benefit most. If you expect your estate to appreciate significantly, a grantor trust can be a cornerstone of your overall estate and tax strategy.

Trusts are a powerful estate planning strategy. If implemented over a number of years, significant asset appreciation and income are sheltered in the trust while the client’s taxable estate is continually reduced.

At Redpath, we help clients use trust structures strategically, combining financial clarity with proactive tax planning, so they can protect what they’ve built and pass it forward with confidence.