Grantor trust | Evans Estate Law Resources

Using the Grantor’s SSN for an Irrevocable Trust

Posted on February 25, 2019 by Daniel EvansFebruary 25, 2019

When a trust is a “grantor trust” and is considered to be owned by the grantor for federal income tax purposes, and so all of the income, gains, losses, deductions, and credits of the trust are reported on the grantor’s...

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Overview: Benefits/Costs of Grantor Trusts

Posted on July 30, 2018 by Daniel EvansMay 18, 2020

This is an overview/explanation from Webcalculators. (For additional information about grantor trusts, see “Intentional Grantor Trusts in Pennsylvania.”) … Continue reading →

New On-Line Calculators

Posted on May 21, 2017 by Daniel EvansJuly 27, 2018

I’ve created a new on-line service that provides specialized calculators for certain estate and tax planning issues. Currently, the following calculators are available: Cost/Benefit of Gifts of Appreciating Property Cost/Benefit of Grantor Trusts Gift Tax on Net-Net Gifts Income Tax … Continue reading →

Intentional Grantor Trusts in Pennsylvania

Posted on May 9, 2017 by Daniel EvansJuly 27, 2018

Up until the Tax Reform Act of 1986, grantor trust status was something to be avoided, but thanks to rulings by the Internal Revenue Service, intentionally creating a grantor trust is now an accepted estate and gift tax planning strategy. … Continue reading →