One of the most important legal terms in Estate Planning is a Trust. A trust is an entity formed by trust agreement between Grantor (settlor) and trustee. Grantor (also called settlor sometimes) is a person who creates trust. Please note that the Internal Revenue Code has many complicated rules concerning who is treated as grantor with respect to the trust and, therefore, it is best to contact an income tax specialist or an attorney who can carefully analyze your situation and advise you accordingly.
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