Sentence examples for a grantor from inspiring English sources

You can transfer the appreciation at little or no gift-tax cost with a grantor retained annuity trust.

The applicable federal rate, used for a tax-planning vehicle known as a grantor retained annuity trust, will be 1.4 percent for October.

More generally, the Court will address whether a grantor of real property impliedly retains an interest in land after it is sold.

"I've never seen an amount like this put into a grantor trust," said Rosanna Landis Weaver, an executive compensation expert for the nonprofit As You Sow.

In 1984, Covey, a lawyer at Carter Ledyard & Milburn in New York, publicized an estate-tax shelter he'd invented called a grantor retained income trust, or GRIT.

GIFT TRUSTS In the run-up in the stock market, a wildly popular device for passing money to heirs tax-free was a grantor retained annuity trust, or GRAT.

A fee a credit grantor charges a borrower for a late payment.

Setting up one of these vehicles, a grantor-retained annuity trust, for the two-year minimum has become an even more effective way to move tens of millions of dollars out of an estate tax-free.

A grantor-retained annuity trust (GRAT) is one possibility.

Another option is a defective grantor trust, which establishes an LLC.

The law on whether an insurance trust is a wholly grantor trust for income tax purposes (which can be really important to your planning) is as clear as mud.