Just found out that client's mom, who passed away this year, has an Irrevocable Trust that was set up in 2017. I'm looking at the Certification of Trust document that client gave me and I can see that the trust is irrevocable, grantor was the mom, trustee is client (son), it gives a federal id#, and also states that the trust is amendable by the Trust Protector. Does the last item qualify the trust to be an IDIT (intentionally defective irrevocable trust)?
I admit I know less than I would like about trusts, even after taking quite a few continuing ed classes on them. Any feedback is appreciated!