Grantor Trust 101

Author

Jorgensen, Brownell & Pepin, P.C.

For more information about the author, click to view their website: Jorgensen, Brownell & Pepin, P.C.

Posted on

May 08, 2023

Book/Edition

Colorado - Boulder County

A trust is a convenient tool in one’s estate plan that allows the “Grantor,” or the person establishing and funding the trust, to provide for the distribution of his or her assets outside of probate. Not only do trusts allow for confidentiality, but the trust can assist the Grantor in avoiding unfavorable tax consequences resulting from transfers outside of trust and during the Grantor’s life, as well as after he or she passes. While trusts can come in many different forms, this article describes the attributes of the Grantor Trust.

What Makes a Trust a Grantor Trust?

A Grantor Trust is simply a trust in which the Grantor has retained certain powers set out by the Internal Revenue Code causing it to be treated as such for tax purposes. These powers may allow the Grantor to retain the ability to revoke the trust, to swap assets from the trust with assets owned by the grantor of like value (“swap power”), or change trust beneficiaries, for example.

What Are the Tax Consequences of a Grantor Trust?

Income generated from a Grantor Trust is taxed to the Grantor, even if the income is distributed to a different beneficiary. The reason for this treatment is based on the Grantor’s reservation of powers in the trust agreement. The IRS essentially treats the Grantor Trust as an extension of the Grantor, because the Grantor is able to make certain changes to the trust agreement, retain certain benefits of the trust, and control the trust assets. Income is reported on the Grantor’s own tax return, using the Grantor’s social security number.

Grantor Trust has several benefits including, but not limited to, the following: First, if the Grantor sells an asset to the trust, it does result in recognizable gain to the Grantor. Second, the Grantor’s payment of income tax is not considered an additional gift to the trust, allowing the trust assets to grow without income tax liability. Third, income earned by the trust is taxed at the Grantor’s tax rate, rather than the trust’s, which is subject to higher tax brackets much quicker than at the individual level. Finally, the Grantor can loan money to the trust, and any accrued interest does not result in interest income taxable to the Grantor.

Standard Grantor Trusts will require the trust assets to be included in the Grantor’s estate at death, due to the fact that the Grantor retained certain powers, described above, up until his or her death. Usually, Grantor Trusts are revocable, but they don’t have to be. For example, a unique variation of the Grantor Trust is used to avoid this result, and it is called the Intentionally Defective Grantor Trust. An Intentionally Defective Grantor Trust (IDGT) is an irrevocable trust and allows the Grantor to transfer assets outside of the Grantor’s estate and avoid paying estate and gift taxes. The trust is “defective” because the Grantor is still required to pay income taxes on trust income.

With an IDGT, if the Grantor reserves the “swap power,” described above, the Grantor can swap low appreciated assets owned by the Grantor into the trust for high appreciated assets. By doing so, the Grantor is able to obtain a “step-up” in basis for the high appreciated assets, since they will be owned by the Grantor at his death, which results in the tax basis of the assets increasing to current-day fair market value.

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About Dignity Care

Dignity Care is a homegrown business in Boulder.In the 1990s, Mary Kirk, a registered dietitian, began caregiving for family and relatives. Her husband, Ged, offered a companion travel service for the elderly and disabled. Together they established Dignity Care, LLC in 1997 as a home care business with just two caregivers and a home office.As demand for home care service increased, Mary recruited additional caregivers, but always with an emphasis on the compassionate, respectful, personalized care that was Dignity Cares trademark. Mary created her own approach to senior home care, unique in this area.With this dedication and passion to provide the best caregivers in the Boulder County region, Dignity Care has continued to grow and in 2009 became licensed as a Class A home care provider.  We specialize in using Certified Nursing Assistants on our teams so we can bring you the skill and experience you deserve, if you have any questions, please call us at 303-444-4040.

In Home Care Helps Seniors with Depression

Too many seniors grapple with isolation and depression, but these are not a normal part of growing older. They are treatable medical illnesses, much like heart disease or diabetes. Depression is a serious illness affecting approximately 15 out of every 100 adults over age 65 in the United States.Seniors experiencing feelings of depression and isolation have a higher risk of hospital admissions, as well as a higher risk for being scammed. Not to mention it makes for a miserable life.So, what can you do? Helping seniors stay healthy means more than ensuring they get good physical care. Individuals living alone miss out on the stimulation of interactions with others on a regular basis. Our caregivers serve that dual purpose of providing physical care and social connection. We enjoy our clients, building a relationship with them, and sharing the highs and lows of their days. Caregivers can laugh with their clients and be an empathetic ear. We make sure our clients are getting out of the house and attending events and activities that interest them.Hiring a caregiver to help out, even for a couple of hours each week, brings conversation and spark along with the physical help. Caregivers are a good antidote for depression. If you have any questions, please call us at 303-444-4040.

Why Is Staying Hydrated So Difficult for Seniors?

Hot summer days are a good time for everyone to think about staying hydrated. For older adults the topic of hydration is a year-round discussion that never goes away. Its a serious issue for most seniors but doesnt get resolved because it needs to be addressed every day and cant be solved with a pill.Seniors have a very high risk for dehydration, which is one of the most frequent causes of hospitalization after the age of 65. They have a greater risk of dehydration for many reasons, including the fact that as we age, our kidneys become less efficient at conserving fluids, our sense of thirst weakens, and we are less able to adjust to changes in temperature. Some medications like diuretics, sedatives, and laxatives can also cause increased fluid loss.Dehydration can cause temporary symptoms that mimic symptoms of Alzheimers. If dementia-like symptoms seem to appear suddenly, it could be dehydration which is easily curable.Symptoms of dehydration range from minor to severe and include persistent fatigue, muscle weakness, headaches, dizziness, nausea, forgetfulness, confusion, lethargy, increased heart rate, sunken eyes, dry mouth, dark colored urine.  Urine should be clear to pale yellow. I tell my clients that if their urine is darker than pale yellow, they should head straight to the kitchen from the bathroom and drink a full glass of water.  Keeping a glass of water beside you all day to sip on rarely results in someone drinking enough fluids.  Its more effective to drink the entire glass, even if its a small glass.  Seniors cant rely on their sense of thirst to tell them when to drink water.  Scheduling a glass at each meal and/or after a bathroom visit, making sure to drink the full glass, is the best way to make sure youve gotten your full daily amount.If you have any questions, please call us at 303-444-4040. 

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        • var/www/html/sbb/shared/storage/framework/views/3968f797b22a9c6b17ff202289cdb425.php:54
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
        • vendor/laravel/framework/src/Illuminate/View/Engines/PhpEngine.php:58
        • vendor/livewire/livewire/src/Mechanisms/ExtendBlade/ExtendedCompilerEngine.php:22
        • vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:75
      • 3968f797b22a9c6b17ff202289cdb425.php#66seniorsbb_db_dev1.31msselect `books`.*, `bookeditionmapping`.`recordId` as `pivot_recordId`, `bookeditionmapping`.`bookId` as `pivot_bookId` from `books` inner join `bookeditionmapping` on `books`.`id` = `bookeditionmapping`.`bookId` where `bookeditionmapping`.`recordId` = 9581 and `bookeditionmapping`.`type` = 'article'
        Bindings
        • 0: 9581
        • 1: article
        Backtrace
        • var/www/html/sbb/shared/storage/framework/views/3968f797b22a9c6b17ff202289cdb425.php:66
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
        • vendor/laravel/framework/src/Illuminate/View/Engines/PhpEngine.php:58
        • vendor/livewire/livewire/src/Mechanisms/ExtendBlade/ExtendedCompilerEngine.php:22
        • vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:75
      • 3968f797b22a9c6b17ff202289cdb425.php#70seniorsbb_db_dev1.41msselect `books`.*, `bookeditionmapping`.`recordId` as `pivot_recordId`, `bookeditionmapping`.`bookId` as `pivot_bookId` from `books` inner join `bookeditionmapping` on `books`.`id` = `bookeditionmapping`.`bookId` where `bookeditionmapping`.`recordId` = 9581 and `bookeditionmapping`.`type` = 'article'
        Bindings
        • 0: 9581
        • 1: article
        Backtrace
        • var/www/html/sbb/shared/storage/framework/views/3968f797b22a9c6b17ff202289cdb425.php:70
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
        • vendor/laravel/framework/src/Illuminate/View/Engines/PhpEngine.php:58
        • vendor/livewire/livewire/src/Mechanisms/ExtendBlade/ExtendedCompilerEngine.php:22
        • vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:75
      • 3968f797b22a9c6b17ff202289cdb425.php#85seniorsbb_db_dev1.13msselect * from `listingcontacts` where `listingcontacts`.`listingId` = 9581 and `listingcontacts`.`listingId` is not null and `type` = 'article' and `primary` = 1 limit 1
        Bindings
        • 0: 9581
        • 1: article
        • 2: 1
        Backtrace
        • var/www/html/sbb/shared/storage/framework/views/3968f797b22a9c6b17ff202289cdb425.php:85
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
        • vendor/laravel/framework/src/Illuminate/View/Engines/PhpEngine.php:58
        • vendor/livewire/livewire/src/Mechanisms/ExtendBlade/ExtendedCompilerEngine.php:22
        • vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:75
      • 3968f797b22a9c6b17ff202289cdb425.php#85seniorsbb_db_dev1.31msselect * from `contacts` where `contacts`.`id` = 343 and `contacts`.`id` is not null limit 1
        Bindings
        • 0: 343
        Backtrace
        • var/www/html/sbb/shared/storage/framework/views/3968f797b22a9c6b17ff202289cdb425.php:85
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
        • vendor/laravel/framework/src/Illuminate/View/Engines/PhpEngine.php:58
        • vendor/livewire/livewire/src/Mechanisms/ExtendBlade/ExtendedCompilerEngine.php:22
        • vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:75
      • 3968f797b22a9c6b17ff202289cdb425.php#299seniorsbb_db_dev1.38msselect * from `listingattachment` where `listingattachment`.`listingId` = 13880 and `listingattachment`.`listingId` is not null and `type` = 'article' and `primary` = 1 limit 1
        Bindings
        • 0: 13880
        • 1: article
        • 2: 1
        Backtrace
        • var/www/html/sbb/shared/storage/framework/views/3968f797b22a9c6b17ff202289cdb425.php:299
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
        • vendor/laravel/framework/src/Illuminate/View/Engines/PhpEngine.php:58
        • vendor/livewire/livewire/src/Mechanisms/ExtendBlade/ExtendedCompilerEngine.php:22
        • vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:75
      • 3968f797b22a9c6b17ff202289cdb425.php#299seniorsbb_db_dev1.19msselect * from `listingattachment` where `listingattachment`.`listingId` = 13879 and `listingattachment`.`listingId` is not null and `type` = 'article' and `primary` = 1 limit 1
        Bindings
        • 0: 13879
        • 1: article
        • 2: 1
        Backtrace
        • var/www/html/sbb/shared/storage/framework/views/3968f797b22a9c6b17ff202289cdb425.php:299
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
        • vendor/laravel/framework/src/Illuminate/View/Engines/PhpEngine.php:58
        • vendor/livewire/livewire/src/Mechanisms/ExtendBlade/ExtendedCompilerEngine.php:22
        • vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:75
      • 3968f797b22a9c6b17ff202289cdb425.php#299seniorsbb_db_dev1.6msselect * from `listingattachment` where `listingattachment`.`listingId` = 13878 and `listingattachment`.`listingId` is not null and `type` = 'article' and `primary` = 1 limit 1
        Bindings
        • 0: 13878
        • 1: article
        • 2: 1
        Backtrace
        • var/www/html/sbb/shared/storage/framework/views/3968f797b22a9c6b17ff202289cdb425.php:299
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
        • vendor/laravel/framework/src/Illuminate/View/Engines/PhpEngine.php:58
        • vendor/livewire/livewire/src/Mechanisms/ExtendBlade/ExtendedCompilerEngine.php:22
        • vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:75
      • 6162bf581736fa7f4e9b70a52a1034b4.php#2seniorsbb_db_dev1.75msselect * from `articles` where `articles`.`deleted_at` is null order by `id` desc limit 3
        Backtrace
        • var/www/html/sbb/shared/storage/framework/views/6162bf581736fa7f4e9b70a52a1034b4.php:2
        • vendor/laravel/framework/src/Illuminate/Filesystem/Filesystem.php:124
        • vendor/laravel/framework/src/Illuminate/View/Engines/PhpEngine.php:58
        • vendor/livewire/livewire/src/Mechanisms/ExtendBlade/ExtendedCompilerEngine.php:22
        • vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:75
      App\Models\Article
      7Article.php#?
      App\Models\ListingAttachments
      4ListingAttachments.php#?
      App\Models\Company
      2Company.php#?
      App\Models\Books
      2Books.php#?
      App\Models\Category
      1Category.php#?
      App\Models\ArticleCategory
      1ArticleCategory.php#?
      App\Models\ListingContacts
      1ListingContacts.php#?
      App\Models\Contact
      1Contact.php#?
          ClearShow all
          Date ↕MethodURLData
          #12025-07-06 10:33:30GET/articles/grantor-trust-10142019