grantor trust

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Related to grantor trust: Simple 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 ?
Sometimes the provisions of the trust document are straightforward, and it is obvious from a simple analysis that a trust qualifies as a grantor trust.
The sole source of required distributions from the Grantor Trust to stockholders is distributions from the FPFI Creditor Trust to the Grantor Trust.
Some companies, however, use an alternative method to create a grantor trust of the corporate plan sponsor, which invests in shares of company stock.
The income the trust receives is taxable to the transferor under the grantor trust rules.
Because the trust is treated as a grantor trust, the sale is not a taxable event.
The ratings issued on the Grantor Trust Certificates are as follows:
Similarly, any income the trust generates is taxable to the company under the IRC grantor trust rules.
Eastern American Natural Gas Trust is a grantor trust, which holds net profit interests in approximately 650 producing gas wells located in West Virginia and Pennsylvania.
IRS Letler Ruling 200620025 addressed the transfer of an IRA inherited by a disabled beneficiary to a "special needs" grantor trust to be established for the beneficiary's benefit, with state court approval to preserve the beneficiary's Medicaid benefits.
18 /PRNewswire/ -- General Motors Acceptance Corporation announced today that it will exercise its option to purchase the remainder of the GMAC 1995-A Grantor Trust on December 15, 1998.
Thus, a qualifying grantor trust may own S corporation stock.
This will result in a termination of all of the outstanding GMAC 1993-A Grantor Trust 4.
Grantor Retained Annuity Trusts (GRAT) & Sales to an Intentionally Defective Grantor Trust (IDGT)