WebThe BDIT • BDIT Key Concepts: BDIT Trustee: • Need independent trustee for purposes of making discretionary distributions. • Beneficiary (Child) can be investment trustee. Trustee IDIT The BDIT • BDIT Key Concepts: The BDIT is a “Grantor Trust” as to Child under IRC (§678(a)(2) : Parent IDIT Gift: $5,000 Cash WebA Beneficiary Defective Inheritor’s Trust (BDIT) is an irrevocable trust created by a third party (e.g., your parent). You are the primary beneficiary, investment trustee, and the taxpayer for the trust. Beneficiary defective …
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