Stosunek powierniczy

Także w prawie amerykańskim stosunek powierniczy dotyczy trzech podmiotów: ustanawiającego (nazywanego inaczej niż w prawie angielskim: grantor, trustor), powiernika i beneficjenta - http://orka.sejm.gov.pl/WydBAS.nsf/0/3888E9E497F02C8DC1257A6...$file/Strony%20od%20ZP_4(28)2010-16.pdf

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Trust i inne stosunki powiernicze w prawie porównawczym i prawie prywatnym międzynarodowym

- https://core.ac.uk/download/pdf/197753081.pdf

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Co to jest „trust”?

W dużym uproszczeniu, według prawa Florydy, trust to twór prawa, poprzez który można skutecznie rozporządzić majątkiem na wypadek śmierci omijając postępowanie spadkowe. - https://piaseckalaw.com/wills-&-trusts#67c88027-f320-4b32-92...

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. Często osoba powierzająca majątek (settlor) i powiernik (trustee) to ta sama osoba. A więc trust polega najczęściej na przepisaniu własnego majątku „na własnego ducha.“ - http://www.adwokatopenhowski.pl/trust-spadek-i-podatki-w-usa...

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Testament czy trust? - https://www.monitorlocalnews.com/2006_09_28_testament_czy_tr...

Grantor trust rules are guidelines within the Internal Revenue Code (IRC) that outline certain tax implications of a grantor trust. Under these rules, the individual who creates a grantor trust is recognized as the owner of the assets and property held within the trust for income and estate tax purposes.

Key Takeaways

A grantor trust is a trust in which the individual who creates the trust is the owner of the assets and property for income and estate tax purposes.

Grantor trust rules are the rules that apply to different types of trusts.

All grantor trusts are revocable living trusts, while the grantor is alive.

With intentionally defective grantor trusts, the grantor must pay the taxes on any income, but the assets are not part of the owner's estate.
https://www.investopedia.com/terms/g/grantortrustrules.asp

What is a Grantor Trust?

In simple terms, a Grantor Trust is a trust in which the grantor, the creator of the trust, retains one or more powers over the trust and because of this the trust’s income is taxable to the grantor.

In some cases, a trust can be treated as a grantor trust when a third person, nonadverse to the grantor, holds an interest or control over the trust that can be attributed to the grantor (ex. the grantor’s spouse). Although a trust may be considered a grantor trust for income tax purposes, it may nonetheless be outside of the grantor’s estate for estate tax purposes (depending on the powers retained by the grantor).
https://www.straussmalk.com/illinois-law-faq/what-is-a-grant...

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Note added at 4 hrs (2021-05-06 12:20:50 GMT)
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The grantor (also known as trustor, settlor, or creator) is the creator of the trust relationship and is generally the owner of the assets initially contributed to the trust. The grantor generally establishes in the trust instrument the terms and provisions of the trust relationship between the grantor, the trustee, and the beneficiary.
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"Grantor trust" is a term used in the Internal Revenue Code to describe any trust over which the grantor or other owner retains the power to control or direct the trust's income or assets. If a grantor retains certain powers over or benefits in a trust, the income of the trust will be taxed to the grantor, rather than to the trust. (Examples, the power to decide who receives income, the power to vote or to direct the vote of the stock held by the trust or to control the investment of the trust funds, the power to revoke the trust, etc.) All "revocable trusts" are by definition grantor trusts. An "irrevocable trust" can be treated as a grantor trust if any of the grantor trust definitions contained in Internal Code §§ 671, 673, 674, 675, 676, or 677 are met. If a trust is a grantor trust, then the grantor is treated as the owner of the assets, the trust is disregarded as a separate tax entity, and all income is taxed to the grantor.
https://www.irs.gov/businesses/small-businesses-self-employe...