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Category: Foreign Grantor Trust

Posted on October 13, 2018December 18, 2019

Foreign Grantor Trust

A FGT is used to describe a trust established by a Grantor, a non United States (“US”) person to benefit US beneficiaries. For US Federal tax purposes, the Grantor will still be regarded as the owner of the FGT’s assets in his/her lifetime. The Grantor would normally be exempted from US tax on non- US …

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