A trust is a “grantor trust” for income purposes to the extent that under the rules articulated in subpart E (section 671 through 679) of part 1 of subchapter J and chapter 1 of the Internal Revenue Code of 1986, as amended, the trust’s income, deductions, and credits against tax are attributed to its grantor or its beneficiary. A trust may be a grantor trust in its entirety or only in part, and may be a grantor trust with respect to one or more taxpayers.
- Who We Serve
- Trust Services
- Alaska Community Property Trusts
- Incomplete Gift Non-Grantor Trusts
- Asset Protection Trusts
- Intentionally Defective Grantor Trusts
- Custodial Services for Individual Trustees
- Irrevocable Life Insurance Trusts
- Charitable Trusts
- LLC Administration for Private Placement Life Insurance
- Delegated Trusts
- Qualified Personal Residence Trusts
- Directed Trusts
- Self-Directed IRA & IRA Services
- Dynasty Trusts
- Self-Settled Trusts (a.k.a. Spendthrift Trusts)
- Generation-Skipping Trusts
- Special Needs Trusts
- Grantor-Retained Annuity Trusts
- Spousal Lifetime Access Trusts
- High-Balance Insured Cash Deposit Solutions
- Process
- JURISDICTIONS
- EXPERTISE
- Careers