Definitions
from The American Heritage® Dictionary of the English Language, 5th Edition.
- noun One that makes a grant.
from The Century Dictionary.
- noun In law, the person who makes a grant or conveyance: correlative to grantee.
from the GNU version of the Collaborative International Dictionary of English.
- noun (Law) The person by whom a grant or conveyance is made.
from Wiktionary, Creative Commons Attribution/Share-Alike License.
- noun law A person who
grants something.
from WordNet 3.0 Copyright 2006 by Princeton University. All rights reserved.
- noun a person who makes a grant in legal form
Etymologies
Sorry, no etymologies found.
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Examples
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Finally, consider taking advantage of a potentially vanishing opportunity with short term grantor-retained annuity trusts (GRATs).
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The prospect of a government attack on a popular estate-planning technique, referred to as a grantor retained annuity trust, or GRAT, has been a topic of much discussion among wealth advisors and tax professionals over the past several months.
Estate Planning: The Great GRAT Debate Seth R. Kaplan 2010
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The prospect of a government attack on a popular estate-planning technique, referred to as a grantor retained annuity trust, or GRAT, has been a topic of much discussion among wealth advisors and tax professionals over the past several months.
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The vehicle, known as a grantor-retained annuity trust, or GRAT, potentially allows the grantor of a trust to pass on much of the appreciation of an asset to heirs free of gift tax.
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Uncle Sam uses it to calculate tax values for gifts donated to certain trusts known as grantor-retained annuity trusts and grantor-retained unit trusts.
Market Turmoil 2008
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Because these are so-called grantor trusts, Mr. Kleinhandler won't owe a dime of tax on the gains he realizes by selling his investments to the trust.
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Also, if the grantor is a woman, her husband, for the reasons given, should join with her in the execution of the deed.
Business Hints for Men and Women Alfred Rochefort Calhoun
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The applicable federal rate, used for a tax-planning vehicle known as a grantor retained annuity trust, will be 1.4 percent for October.
NYT > Home Page By PAUL SULLIVAN 2011
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Three years earlier, that firm had obtained a patent on a strategy that involved funding so-called grantor retained annuity trusts or GRATs with nonqualified stock options.
Forbes.com: News Deborah L. Jacobs 2011
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The tax increases include one that would raise $5.3 billion over the next decade by limiting taxpayers 'ability to avoid gift taxes by setting up trusts known as grantor retained annuity trusts.
chron.com Chronicle 2010
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