grantor trust

1. The settlor, also known as the grantor or trustor, is the person who creates the trust and transfers trust property.
   财产授予人，也被称为让与人或委托人，是谁创造的人的信任和转让的信托财产。
2. A foreign partnership, a foreign simple trust, or a foreign grantor trust ( see instructions for exceptions).
   国外的合伙制公司、国外的简单信托、或国外的授予人信托。

noun

1. a trust established to shift the income to someone who is taxed at a lower rate than the grantor for a period of 10 years or more

   Synonym:    Clifford trust