grantor

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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.

Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.

grantor

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

References in periodicals archive ?

* The rent paid by the grantors to the beneficiaries after the successful termination of the QPRT reduces their taxable estate and is nut considered to be a taxable gift

The right fit? Taking a closer look at QPRTs

The world of grantor trusts gives rise to a wide variety of options for the estate planner, including those grantor trusts labeled GRITs, GRATs, GRUTs, QPRTs, ILITs, and IDGTs.' Despite this vast array of acronyms grantor trusts can generally--and more simply--be defined as trusts wherein the grantor, rather than the trust itself, is taxed on the trust's income.

Grantor trusts in South Dakota: preserving a planning tool to maintain the state's trust friendly status

Consider giving the grantor (or a beneficiary) the power to remove and replace the trustee.

The flexible irrevocable trust: if structured correctly, an irrevocable trust can meet changing family needs without sacrificing its tax benefits

To assure that the life insurance policy is excluded from the grantor's estate, the original policy applicant should be a third party, such as a dynasty trust.

Beyond estate planning: incentive and dynasty trusts

No form of trust could own stock in an S corporation (then known as an "electing small business corporation" or a "subchapter S corporation"); even voting trusts and grantor trusts were prohibited.

S Corporations and disregarded entities-qualification as shareholders: S stock ownership is often diversified by using disregarded entities (DEs) in complex ownership structures. This article discusses recent strategies, rulings and pitfalls involving DEs and S shareholder eligibility

This often occurs where the grantor desires to spread the beneficial ownership among a number of individuals.

Chapter 12: Selection of executor, trustee, and attorney

In Private Letter Ruling (PLR) 9444033 (November 4, 1994), the IRS raised the gift tax consequences of the grantor's payment of income taxes.

Grantor trusts and tax liability: Revenue Ruling 2004-64

As an unfunded trust, the grantor will normally make annual gilts to the trust so that it can pay the insurance premiums.

Just ILIT: the popularity of irrevocable life insurance trusts

An insufficient legal description of the property, a lack of subscribing witnesses, and failure to obtain joinder of the grantor's spouse on a deed to homestead property are a few examples of this type of defect.

Five tips every real estate practitioner should know about defective deeds

tax-exempt grantor organization making grants is under increased scrutiny to document its relationships to foreign grantees, and can be penalized if it does not.

Beware U.S. tax rules on grants to foreign organizations

Such a trust is created by intentionally violating one or more of the grantor trust rules found in IRC Sections 671 to 677.

Chapter 27: Defective trust

It has long been the law of Florida that it is essential to the validity of a deed of land that there be a voluntary delivery of it by the grantor to the grantee or to someone on his behalf, and an acceptance thereof by him with the mutual intention of the parties to pass title to the land.

Failure to Deliver: The Problem with "Pocket Deeds" and a Review of Alternatives

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