An ING trust, sometimes called A DING or an ING, refers to a trust that’s created in a state that provides creditor protection against self-settled trusts. It’s a trust that’s treated as a non-grantor trust for federal estate tax purposes. And it’s a trust gifts to which are incomplete for gift-tax purposes. So an individual, until recently, who lived in New York was about to incur a huge capital � a large capital gains tax could take that appreciated asset and put it in this kind of trust in a state like Delaware and not pay a gift tax on the transfer and not pay a New York capital gains tax.