grantor trust

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  • noun

Synonyms for grantor trust

a trust established to shift the income to someone who is taxed at a lower rate than the grantor for a period of 10 years or more

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References in periodicals archive ?
Although grantor trusts can be powerful estate planning tools, they also can pose an additional risk for grantors.
In each ruling, the IRS concluded that the irrevocable trusts were not grantor trusts, and at the same time, the transfers of cash and property to the trusts by the grantor would be incomplete gifts.
While there are a number of different types of grantor trusts, the most common is the traditional estate planning revocable trust.
The Tax Court cited Revenue Ruling 92-73, which holds that a traditional IRA is not a grantor trust eligible to be considered an S corporation shareholder because, unlike a grantor trust, its income is not currently taxed to the beneficiary.
To solve these problems, ESOP sponsors must carefully consider possible corrective action--including reloads, refinancings, grantor trusts (and even possible plan terminations) as well as tax and accounting changes--to arrive at a solution that best serves the company and participants, all while complying with ERISA and the IRC.
As in the examples above, trusts that may not appear to qualify as S corporation shareholders could actually be grantor trusts eligible to own S corporation stock.
For a detailed discussion of the issues in this area, see "The Case for an Intentionally Defective Grantor Trust," by Ora Pressey, CPA, John W.
This article will discuss, in general terms, various wealth transfer opportunities, such as intra-family loans, outright gifts, sales to intentionally defective grantor trusts (IDGTs), grantor retained annuity trusts (GRATs) and charitable lead annuity trusts (CLATs), that may be appropriate during this turbulent economic environment.
83-75, both involving taxable trusts that were not grantor trusts, and Rev.
April 13 /PRNewswire/ -- Join the nation's leading Grantor Trust experts as they discuss the use of installment sales to grantor trusts, installment sales to non-grantor trusts, and private annuity sales to grantor trusts.
1) This article will primarily focus on grantor trusts rather than nongrantor trusts.
8 million shares of Mobil common stock in response to a required change in the method of accounting for deferred compensation plans and grantor trusts.
This item also addresses concerns some people have expressed about using these alternatives, particularly with irrevocable grantor trusts (where the trust assets are not includible in the grantor's taxable estate).
17, 2011 /PRNewswire-USNewswire/ -- The use of installment sales to grantor trusts, installment sales to non-grantor trusts, and private annuity sales to grantor trusts are popular estate planning techniques, simultaneously involving three separate tax regimes: the income tax, the gift tax and the estate tax.