grantor

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Grantor

A trader in the options market who makes premium income by selling options.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

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.

The Complete Real Estate Encyclopedia by Denise L. Evans, JD & O. William Evans, JD. Copyright © 2007 by The McGraw-Hill Companies, Inc.
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 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.
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.
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.
This often occurs where the grantor desires to spread the beneficial ownership among a number of individuals.
In Private Letter Ruling (PLR) 9444033 (November 4, 1994), the IRS raised the gift tax consequences of the grantor's payment of income taxes.
As an unfunded trust, the grantor will normally make annual gilts to the trust so that it can pay the insurance premiums.
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.
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.
Such a trust is created by intentionally violating one or more of the grantor trust rules found in IRC Sections 671 to 677.
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.

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