grantor trust

基本解釋

A foreign partnership, a foreign simple trust, or a foreign grantor trust (see instructions for exceptions).
國外的合伙制公司、國外的簡單信托、或國外的授予人信托。
The settlor, also known as the grantor or trustor, is the person who creates the trust and transfers trust property.
財產(chǎn)授予人，也被稱為讓與人或委托人，是誰創(chuàng)造的人的信任和轉(zhuǎn)讓的信托財產(chǎn)。
In a grantor-retain annuity trust, for example, much of the future growth in the value of, say, a small business or investment real estate happens beyond the reach of Uncle Sam.
例如使用讓予者保留年金信托的話，資產(chǎn)（比如：一個小企業(yè)或是對房地產(chǎn)的投資）未來增值的絕大部分可以免稅。

However, in the grantor trust version, the grantor pays the taxes on the income.
FORBES: The IRS Grants A Wish
Defective grantor trust is a really stupid name for something that, in the right circumstances, can be a very good idea.
FORBES: Don't Freak Out If You Hear Your Trust Is Defective
It would be, but for one thing: The income tax people at the IRS disregard transactions between a taxpayer and a grantor trust.
FORBES: Passing Down The House