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What Are Grantor Trust Rules?

Grantor trust rules are guidelines within the Internal Revenue Code that outline the tax implications of a grantor trust. Under these rules, the individual who creates a grantor trust is recognized as the owner of the assets and property held within the trust for income and estate tax purposes. Trusts can be either revocable or irrevocable, and have certain characteristics that allow the owners to use the trusts for their specific tax and income purposes. Understanding these benefits and the IRS exceptions to avoid triggering the grantor trust status is crucial for trust owners. With intentionally defective grantor trusts, the grantor must pay taxes on any income, but the assets are not part of the owner's estate. fefb