David J. Zumpano (Founder, Estate Planning Law Center, New Hartford, NY) has published “Irrevocable Pure Grantor Trusts”: The Estate Planning Landscape Has Changed, 61 Syracuse L. Rev. 119 (2010). Here is part of the abstract:

[T]he ten years since the new millennium began … have changed the estate planning landscape and enabled a new paradigm of planning using the Irrevocable Pure Grantor Trust. The common practice of using revocable living trusts (RLT) to avoid probate and irrevocable trusts to avoid taxes no longer meets consumer demands. Clients want the protection irrevocable trusts provide but do not want to give up control of their assets. Estate tax planning is no longer relevant to 99% of Americans and the complexity of non-grantor or defective grantor trusts is not desirable. The Irrevocable Pure Grantor Trust permits clients to maintain many controls permitted by RLT’s, but with the protection of an irrevocable trust by utilizing features consistent with well established common law, the Uniform Trust Code, the Restatement Second and Third of Trusts, and every major trust treatise written. This article distinguishes the Irrevocable Pure Grantor Trust from non-grantor, defective grantor, and domestic asset protection trusts and provides a thorough analysis of the tax and asset protection features that make it the trust of choice in the new estate planning landscape.