The key difference between a grantor trust and a non-grantor trust is how taxes are handled. In a grantor trust, the person who created the trust reports all trust income on their own tax return. In a ...

Determining Ownership in Multiple-Grantor Trusts Given the tax policy justifications for the grantor trust rules and based on analogous case precedent, we discuss the rationale for using the specific ...

Estate planning has two components: the organizational (writing documents and securing funding) and the operational (what happens next as life goes on). Much emphasis is put on the organizational ...

A grantor retained annuity trust, or GRAT, can help you transfer wealth to heirs while reducing your tax liability. Many, or all, of the products featured on this page are from our advertising ...