1、

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。

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2、

Parents with large estates also can give or sell their home to a 'defective grantor trust,' says Mr. Collins.

科林斯说,拥有大房产的父母也可以将住房交给或出售给一家不完全产权赠与信托(defective grantor trust)。

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3、

A trust established to shift the income to someone who is taxed at a lower rate than the grantor for a period of 10 years or more.

将收入转给在十年或十年以上比授予人税率低的人的一种信托。

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4、

The credit is a kind of refund ability setting-up on the basis of trust, which the accepter has promised to the grantor within specific time.

信用(Credit),也称为诚信、资信,是一种建立在信任(Trust)基础上,受信方对授信方在特定的时间内所作的付款或还款承诺的兑现能力。

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5、

Any income earned by the trust is taxable to the grantor. But by giving or selling the property to the trust, the grantor reduces the value of his or her estate immediately, and all appreciation in the property will be tax-free for trust beneficiaries.

信托基金挣得的任何收入对授让人来说都是应税的,但通过将房产交予或出售给信托基金,授让人立刻降低了他或她的房产价值,而房产的所有增值部分对信托受益人来说将是免税的。

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6、

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。

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