grantor trust

GPTKB entity

Statements (18)
Predicate Object
gptkbp:instanceOf gptkb:public_company
gptkbp:canBe revocable
irrevocable
gptkbp:contrastsWith gptkb:non-grantor_trust
gptkbp:definedIn United States tax law
gptkbp:example gptkb:revocable_living_trust
gptkbp:grantor_retains certain powers or interests
https://www.w3.org/2000/01/rdf-schema#label grantor trust
gptkbp:income_taxed_to grantor regardless of distribution
gptkbp:regulates gptkb:Internal_Revenue_Code
gptkbp:subject Subpart E of Subchapter J of the Internal Revenue Code
gptkbp:taxed_to grantor
gptkbp:type gptkb:train
gptkbp:used_in intentionally defective grantor trust (IDGT) strategies
gptkbp:usedFor estate planning
income tax planning
gptkbp:bfsParent gptkb:revocable_living_trust
gptkbp:bfsLayer 7