Depending on one’s personal situation, the choice between a grantor and non-grantor trust may be difficult and confusing to understand. After reading this article, someone making this decision will ...

When estate planning, it is critical to know who is the grantor of a trust, as it can significantly impact financial planning and estate strategy. As the individual who establishes a trust, the ...

When the grantor of a trust maintains certain powers with respect to the property that’s transferred in trust, that grantor will be treated as the owner of the trust property for income tax purposes ...

Forbes contributors publish independent expert analyses and insights. I write about charitable giving and estate planning ideas. To understand the use of a tax reimbursement clause you need to first ...

A grantor trust is trust where the grantor, or in some cases another person, is treated as the owner of the trust for federal income tax purposes. Items of income, deduction and credits of a grantor ...

The Grantor Retained Annuity Trust (GRAT) is an estate planning technique that can be used to transferfutureappreciation to family members, or others, free of gift and estate taxes provided the ...

IRS says in a recent ruling that if you modify an irrevocable trust to add a tax reimbursement clause the beneficiaries will be deemed to have made a gift to the trust creator. In a recent Chief ...

The estate planning process can be one of the most tedious and frustrating parts of developing a comprehensive financial plan. And, this can be particularly true for wealthy individuals. It... The ...

The IRS flipped a stance the agency took seven years earlier on the question of whether certain trust distributions amount to a taxable gift. "The modification to add the tax reimbursement clause will ...