grantor


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Related to grantor: grantor trust

Grantor

A trader in the options market who makes premium income by selling options.

Grantor

1. The writer of an option contract.

2. The person who creates a trust. The grantor places assets in the trust on behalf of a beneficiary and allows the trustee to administer them for a certain period of time.

grantor

An investor who sells short a call option or a put option. The grantor of a call option agrees to sell stock at a fixed price and the grantor of a put option agrees to buy stock at a fixed price.

grantor

A person who gives title to real estate via a deed.

References in periodicals archive ?
Heyman, Use of Grantor Trusts in Estate Planning, Green Seifter Attorneys, PPLC (Nov.
The use of an unfunded, defective ILIT will be the desired vehicle in most situations, and the grantor will provide for annual gills to the trust to fund the payment or the insurance policies.
Or perhaps it is a small family, and the grantor wants assets controled by family members who are also beneficiaries.
Further, if the grantor trust is converted into a non-grantor trust, all of the trust assets would become subject to gift taxes.
To avoid gift tax consequences, the grantor should name as the power holder a family member or other trusted individual who is not a beneficiary of the ILIT.
If a private trust company serves as trustee, it will be a question of fact whether the grantor holds a right triggering the grantor trust rules.
When income of funded life insurance trust is taxed to grantor.
If a ROP is too expensive, based on the grantor's age and/or health, or if the trustee wants to structure the premium payments for a longer term (or for life) another exit strategy is available via a grantor retained annuity trust.
A grantor trust is a trust in which the grantor retains significant control over the assets in the trust or the income of the trust.
The duties of the trustee may therefore include the satisfaction of a number of tax and nontax objectives that include but are not limited to the investment, management, and protection of trust assets and compliance with the dispositive intentions of the grantor.
If the grantor is going to name specific beneficiaries during his lifetime, he should ascertain that such beneficiary(ies) is able to own a firearm.
While most DAPTs are grantor trusts, with the ING trust technique the DAPT is purposefully structured as a nongrantor trust and, therefore, becomes its own taxpayer.