The benefit of an IDIT over a GRAT is: 1. The full value of the remainder interest is a transfer subject to gift tax. 2. Most of the grantor's assets are sold to the trust at fair market value, freezing their value to the uncollected balance of the gromissory note on the grantur's death. 3. The trust is taxed on the income from trust property at steeply progressive trust income tax rates. 4. An IDIT is a relatively new estate planning tool and thus should be relied upon by taxpayers and practitioners alike