grantor trust

基本解释

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。
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。
In a grantor-retain annuity trust, for example, much of the future growth in the value of, say, a small business or investment real estate happens beyond the reach of Uncle Sam.
例如使用让予者保留年金信托的话，资产（比如：一个小企业或是对房地产的投资）未来增值的绝大部分可以免税。

However, in the grantor trust version, the grantor pays the taxes on the income.
FORBES: The IRS Grants A Wish
Defective grantor trust is a really stupid name for something that, in the right circumstances, can be a very good idea.
FORBES: Don't Freak Out If You Hear Your Trust Is Defective
It would be, but for one thing: The income tax people at the IRS disregard transactions between a taxpayer and a grantor trust.
FORBES: Passing Down The House