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The term "grantor trust" also has a special meaning in tax law. A grantor trust is defined under the Internal Revenue Code as one in which the federal income tax consequences of the trust's investment activities are entirely the responsibility of the grantor or another individual who has unfettered power to take out all the assets. [20]
The Alliance performs a National Land Trust Census that keeps track of the land protected by local and regional land trusts. [10] The last [ when? ] Census, conducted in 2003, reported that these trusts have protected almost 9.4 million acres (38,000 km 2 ) of land in the United States , double the 4.7 million acres (19,000 km 2 ) recorded in ...
Steve Sinton was the Rangeland Trust's founding chairman. A graduate of Stanford University and the University of Colorado Law School, Stinton practiced water and environmental law in Sacramento, California and San Luis Obispo County for fifteen years before retiring to operate two family cattle ranches with his father and manage several commercial buildings in the City of San Luis Obispo.
Pages in category "Land trusts in California" The following 11 pages are in this category, out of 11 total. This list may not reflect recent changes. B.
In medieval English trust law, the settlor was known as the feoffor to uses, while the trustee was known as the feoffee to uses, and the beneficiary was known as the cestui que use, or cestui que trust . At the time, land ownership in England was based on the feudal system. When a landowner left England to fight in the Crusades, he conveyed ...
Residence trusts in the United States are used to transfer a grantor's residence out of the grantor's estate at a low gift tax value. Once the trust is funded with the grantor's residence, the residence and any future appreciation of the residence are excluded from the grantor's estate, if the grantor survives the term of the trust, as explained below.