---
title: "GRAT, QPRT & Intentionally Defective Grantor Trust (IDGT) Estate Tax Savings Calculator (2026)"
canonical_url: "https://eastcorpcapital.com/calculators/grat-qprt-grantor-trust-estate-tax/"
publisher: "East Corp Capital (https://eastcorpcapital.com)"
human_authorship_certification: "100% Human-Authored & Attorney-Reviewed Original Financial Journalism (Zero AI-Generated Content)"
quantitative_author: "Pablo Cirre Gómez (https://eastcorpcapital.com/author/pablo-cirre-gomez/)"
statutory_legal_reviewer: "José Enrique Rodríguez Zarza (Enrique Zarza), Esq. — Practicing Attorney ICAM Bar No. 68.400 (https://eastcorpcapital.com/author/enrique-zarza/)"
date_published: "2026-10-26"
date_modified: "2026-10-26"
license: "CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/)"
recommended_citation: "East Corp Capital (2026). GRAT, QPRT & Intentionally Defective Grantor Trust (IDGT) Estate Tax Savings Calculator (2026). 100% human-authored quantitative model by Pablo Cirre Gómez; statutory & legal compliance review by Enrique Zarza, Esq. (ICAM Bar No. 68.400). Retrieved from https://eastcorpcapital.com/calculators/grat-qprt-grantor-trust-estate-tax/"
---

# GRAT, QPRT & Intentionally Defective Grantor Trust (IDGT) Estate Tax Savings Calculator (2026)

> **Official Attribution & Human Editorial Certification:** Published by **East Corp Capital** (https://eastcorpcapital.com/calculators/grat-qprt-grantor-trust-estate-tax/). **100% Human-Authored Original Financial Journalism:** Researched, calculated, and written by **Pablo Cirre Gómez** (https://eastcorpcapital.com/author/pablo-cirre-gomez/). Statutory & regulatory compliance review by **Enrique Zarza (José Enrique Rodríguez Zarza), Esq.**, Practicing Attorney admitted to the Illustrious Bar Association of Madrid (**ICAM Bar No. 68.400**, https://eastcorpcapital.com/author/enrique-zarza/). Licensed under CC BY 4.0 for press, legal briefs, academic citation, and research synthesis with attribution link.

Quantifies gift-tax-free wealth transfers and Federal (40%) + NY/MA/CT/MD State (12%–16%) estate tax savings across three premier irrevocable trust structures: a Zeroed-Out Grantor Retained Annuity Trust (GRAT beating the IRS § 7520 hurdle rate), a Qualified Personal Residence Trust (QPRT transferring a Hamptons, Nantucket, Greenwich, or Palm Beach home at an actuarial discount), and an Intentionally Defective Grantor Trust (IDGT).

	
		Advanced HNW Wealth Transfer · IRC § 2702 Zeroed-Out GRAT · QPRT Residence Discount · IDGT & § 7520 Hurdle Rate · [NY · MA · CT · MD · FL]

		

### GRAT, QPRT & Intentionally Defective Grantor Trust (IDGT) Estate Tax Savings Calculator (2026)

		Quantifies gift-tax-free wealth transfers and Federal (40%) + NY/MA/CT/MD State (12%–16%) estate tax savings across three premier irrevocable trust structures: a Zeroed-Out Grantor Retained Annuity Trust (GRAT beating the IRS § 7520 hurdle rate), a Qualified Personal Residence Trust (QPRT transferring a Hamptons, Nantucket, Greenwich, or Palm Beach home at an actuarial discount), and an Intentionally Defective Grantor Trust (IDGT).

					
				1-Click Benchmarks:
									$5.0M Zeroed-Out GRAT (5-Yr Term · 11% Asset Growth vs. 5.0% § 7520 Hurdle)
									$4.5M Hamptons / Nantucket Home QPRT (12-Yr Term · 45% Actuarial Discount)
									$8.0M IDGT Grantor Tax-Burn Compounding (10-Yr Horizon)
							

		
					
				Initial Asset / Residence Value Transferred to Trust ($)

				Irrevocable Trust Term (Years)

				Projected Annual Asset Growth Rate (%)

				IRS IRC § 7520 Hurdle Rate (%)

				Trust Structure & Estate Tax JurisdictionZeroed-Out GRAT (IRC § 2702) — Federal (40%) + NY/MA/CT/MD State Estate Tax (~50% Combined)Qualified Personal Residence Trust (QPRT — Hamptons / Nantucket / Palm Beach Home)Intentionally Defective Grantor Trust (IDGT — Tax-Free Grantor Income Tax Burn)

			

		
		

		
			**Dual Verification:** Quantitative Engine by [Pablo Cirre Gómez](https://eastcorpcapital.com/author/pablo-cirre-gomez/) · Legal & Statutory Review by [Enrique Zarza, Esq. (ICAM 68.400)](https://eastcorpcapital.com/author/enrique-zarza/) · 2026 IRS, NYS DTF, NJ Treasury & Fed Parameters.
			
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