grantor

The grantor sets annuity payments to get back amounts that mirror the original contribution, plus interest at the special federal rate, to avoid gift taxes on the contribution.

From The Wall Street Journal ● Sep. 21, 2026

To swap assets, a trust must be an irrevocable grantor trust.

From Barron's ● May 16, 2026

If your friend sets up a revocable trust, she can be both grantor and trustee during her lifetime, and have the freedom to change the terms.

From MarketWatch ● Nov. 3, 2025

Spot Ethereum ETFs will directly hold Ether, the second-largest cryptocurrency after Bitcoin, allowing investors to own a share of the cryptocurrency through grantor trusts.

From Salon ● Sep. 28, 2024

Doubtless it would hold that the grantor tried to deceive the other party and would grant relief.

From Putnam's Handy Law Book for the Layman by Albert Sidney Bolles

Some grantors, for instance, will lock in gains by “freezing” them and substituting the appreciated amount with cash or bonds—or even what amounts to an IOU.

From The Wall Street Journal ● Sep. 21, 2026

To your point: This rather punitive tax structure encourages grantors — again, that’s you — to distribute income to beneficiaries rather than retain that income, which is then compressed into higher tax brackets.

From MarketWatch ● May 23, 2026

Buy-in from the research community could easily be obtained if referees and grantors required declaration of all sampling information.

From Nature ● Aug. 27, 2019

It is generally understood that grantors can take physical custody or terminate the agreement at any time, but it is better to underscore this provision within the document.

From Encyclopedia.com ● Sep. 19, 2018

The power of the grantors, if they ever had any power, had long expired, and Marshpee was governed by new laws.

From Indian Nullification of the Unconstitutional Laws of Massachusetts Relative to the Marshpee Tribe Or, the Pretended Riot Explained by William Apess