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from The American Heritage® Dictionary of the English Language, 4th Edition

  • n. Law One that makes a grant.

from Wiktionary, Creative Commons Attribution/Share-Alike License

  • n. A person who grants something.

from the GNU version of the Collaborative International Dictionary of English

  • n. The person by whom a grant or conveyance is made.

from The Century Dictionary and Cyclopedia

  • n. In law, the person who makes a grant or conveyance: correlative to grantee.

from WordNet 3.0 Copyright 2006 by Princeton University. All rights reserved.

  • n. a person who makes a grant in legal form


Sorry, no etymologies found.


  • Finally, consider taking advantage of a potentially vanishing opportunity with short term grantor-retained annuity trusts (GRATs).

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  • The prospect of a government attack on a popular estate-planning technique, referred to as a grantor retained annuity trust, or GRAT, has been a topic of much discussion among wealth advisors and tax professionals over the past several months.

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  • The vehicle, known as a grantor-retained annuity trust, or GRAT, potentially allows the grantor of a trust to pass on much of the appreciation of an asset to heirs free of gift tax.

    Estate-Tax Strategies Could Survive Curbs

  • Uncle Sam uses it to calculate tax values for gifts donated to certain trusts known as grantor-retained annuity trusts and grantor-retained unit trusts.

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  • Because these are so-called grantor trusts, Mr. Kleinhandler won't owe a dime of tax on the gains he realizes by selling his investments to the trust.

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  • Also, if the grantor is a woman, her husband, for the reasons given, should join with her in the execution of the deed.

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  • The applicable federal rate, used for a tax-planning vehicle known as a grantor retained annuity trust, will be 1.4 percent for October.

    NYT > Home Page

  • Three years earlier, that firm had obtained a patent on a strategy that involved funding so-called grantor retained annuity trusts or GRATs with nonqualified stock options. News

  • The tax increases include one that would raise $5.3 billion over the next decade by limiting taxpayers 'ability to avoid gift taxes by setting up trusts known as grantor retained annuity trusts. Chronicle

  • The technique, known as a grantor retained annuity trust, or GRAT, allows rich families to pass on wealth while dramatically cutting their estate and gift tax bills. News


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