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A trust which is not includible in the taxable income or gross estate of the grantor. Within the context of CLTs, a trust which is not includible in either the taxable income or gross estate of the grantor.
Synonyms: non-grantor trust, non-grantor trusts, nongrantor trusts
Synonyms list (a comma-separated list)
non-grantor trust, non-grantor trusts, nongrantor trusts