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Letter G
estate

Grantor

A person who transfers property or rights to another party. In trusts, the grantor creates the trust and transfers assets into it.

Encyclopedia entry: Grantor

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grantor

A grantor is a person who transfers an interest in real property either by gift or by sale. The party granted the property interest is known as the grantee

Grantors are subject to the federal gift tax when transferring property to a grantee without sufficient consideration

[Last reviewed in January of 2023 by the Wex Definitions Team
]

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Encyclopedia content from Cornell LII Wex (CC-BY-NC-SA 2.5).

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This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.