Grantor-retained Unitrust

by

Grantor-retained Unitrust

About Grantor-retained Unitrust:

Grantor-retained Unitrust (GRUT) is a trust in which the grantor retains a qualified unitrust interest. A GRUT pays the income beneficiary a fixed percentage that is not less than 5% of the net fair market value of its assets (as valued annually).

See also other Tax Terms and Definitions in U.S.A.

charitable remainder unitrust.

Related Entries in the American Tax Encyclopedia:

  1. Charitable Remainder Unitrust
  2. Grantor-retained Annuity Trust
  3. Grantor-retained Interest Trust
  4. Residence Grantor-retained Interest Trust
  5. Grantor Trust
  6. Grantor Lead Trust
  7. Charitable Remainder Annuity Trust
  8. Grantor
  9. Retained Earnings
  10. Capital Gain Property
  11. Ordinary Income Property
  12. Open Transaction Doctrine
  13. Defective Grantor Trust
  14. Reciprocal Trust Doctrine
  15. Readily Ascertainable Fair Market Value
  16. Bargain Sale
  17. Fair Market Value
  18. Related Parties
  19. Lump-sum Purchase
  20. Mark-to-market
  21. Closed Transaction Doctrine
  22. Family Estate Trust
  23. Lower of Cost
  24. Life Beneficiary
  25. Market Value

Leave a Comment