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trust established to shift the income to someone who is taxed at a lower rate than the grantor for a period of 10 years or more Clifford trust , grantor trust
trust created and operating during the grantor's lifetime inter vivos trust , living trust
legal instrument authorizing someone to act as the grantor's agent power of attorney
property returned to the grantor or grantor's heirs after grant has expired reversion
(law) an interest in an estate that reverts to the grantor (or his heirs) at the end of some period (e.g., the death of the grantee) reversion
trust that is created under a will and that becomes active after the grantor dies testamentary trust
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