Printer Friendly
Dictionary, Encyclopedia and Thesaurus - The Free Dictionary
3,897,071,793 visitors served.
forum Join the Word of the Day Mailing List For webmasters
?
Dictionary/
thesaurus
Medical
dictionary
Legal
dictionary
Financial
dictionary
Acronyms
 
Idioms
Encyclopedia
Wikipedia
encyclopedia
?

Grantor Trust
(redirected from Grantor Trusts)

    Also found in: Dictionary/thesaurus 0.01 sec.
Grantor trust
A mechanism of issuing MBS wherein the mortgages' collateral is deposited with a trustee under a custodial or trust agreement.
Grantor Trust
A trust where the grantor retains usufruct of the assets in the trust. That is, the grantor may continue to use the assets she has placed into the trust even after ceding technical ownership. A grantor trust is usually considered part of the grantor's estate when the grantor dies and, as such, can be subject to the estate tax.

Grantor trust. An exchange traded fund (ETF) may be structured as a grantor trust. Such a trust holds a fixed portfolio of assets and issues shares based on the value of those assets.

Shares in grantor trust ETFs are traded on the stock market throughout the day as other ETFs are. But unlike ETFs that are structured as investment company funds or unit investment trusts (UITs), grantor trusts aren't securities, don't track an index, and aren't rebalanced from time to time.

Grantor trusts may own commodities -- such as gold or a currency -- or a portfolio of securities.
Want to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit the webmaster's page for free fun content.
?Page tools
Printer friendly
Cite / link 		Feedback
Add definition
Mentioned in?  References in periodicals archive?   Financial browser?   Full browser?
 
April 13 /PRNewswire/ -- Join the nation's leading Grantor Trust experts as they discuss the use of installment sales to grantor trusts, installment sales to non-grantor trusts, and private annuity sales to grantor trusts.
Leading Grantor Trust Experts Say 'Know the Income Tax Consequences ... by PR Newswire
This theory has spawned myriad situations in which taxpayers have used this theory to their advantage, including the use of intentionally defective grantor trusts to sell appreciated assets to grantor trusts without recognizing any gain.
Payment of annuity with appreciated property by grantor charitable ... by Fairbanks, Greg A. / The Tax Adviser
Allowable shareholders under IRC [section] 1361 are individuals, estates, certain exempt organizations and certain trusts: grantor trusts, pre-mortem grantor trusts for two years after the grantor's death, postmortem trusts that receive stock under a will (but only for two years following the transfer), voting trusts and "electing small business trusts.
Roth IRA an ineligible S Corp shareholder by Schnee, Edward J. / Journal of Accountancy
 
 
 
Financial Dictionary
?

Terms of Use | Privacy policy | Feedback | Advertise with Us | Copyright © 2012 Farlex, Inc.
Disclaimer
All content on this website, including dictionary, thesaurus, literature, geography, and other reference data is for informational purposes only. This information should not be considered complete, up to date, and is not intended to be used in place of a visit, consultation, or advice of a legal, medical, or any other professional.