Estate Freeze Calculator

Estimate estate tax savings from an intentionally defective grantor trust (IDGT) estate freeze. Compare wealth transfer with and without freezing asset values.

Tax Disclaimer

This calculator provides estimates based on general tax rules and may not reflect your specific situation. Tax laws vary by jurisdiction and change frequently. Consult a qualified tax professional or CPA for advice tailored to your circumstances.

Inputs

Current Asset Value ($)

Expected Annual Growth (%)

AFR / Section 7520 Rate (%)

Time Horizon (Years)

Lifetime Exemption Already Used ($)

Tab to move between fields

Results

Estate Tax Savings

$74,063.00

Tax-Free Wealth to Heirs

$5,045,158.00

Net to Heirs (With Freeze)$13,795,158.00

Net to Heirs (No Freeze)$13,721,095.00

Estate Tax (No Freeze)$74,063.00

Required Seed Gift$500,000.00

Future Asset Value$13,795,158.00

Break-Even Growth Rate5%

How to Use This Calculator

Enter Current Asset Value for the assets you plan to freeze via a GRAT, installment sale, or similar strategy.
Set Expected Annual Growth % — the freeze works best when asset growth exceeds the AFR.
Enter AFR / Section 7520 Rate from IRS.gov for the current month.
Set Holding Years and any Lifetime Exemption Already Used.
Review Estate Tax Savings and Wealth Transferred to heirs tax-free above the note amount.
Estate freeze strategies are complex — work with an estate planning attorney and tax advisor.

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