Minimise or eliminate estate taxes arising on the death of the settlor .
减少或免除由于设立者死亡而产生的遗产税。
The residence of the settlor determines the tax residency of the trust .
设立人居住地决定该信托税务居地身份。
The settlor , also known as the grantor or trustor , is the person who creates the trust and transfers trust property .
财产授予人,也被称为让与人或委托人,是谁创造的人的信任和转让的信托财产。
A settlor is also called a grantor , trustor , or donor .
也是所谓的保人,委托人,或捐助。
Article 19 : a settlor shall be a natural person or a legal person or other legally established organization with full civil capacity .
第十九条委托人应当是具有完全民事行为能力的自然人、法人或者依法成立的其他组织。
Where the payment is made by the trustees the same source of wealth information as above should be provided for the settlor and settled monies .
如保费由信托人支付,亦应就财产授予人及所支付款项提供上述财富来源资料.
While the settlor does not receive any tax benefits from a revocable trust , the settlor can withdraw funds from the trust , or alter or cancel the trust at any time .
Its basic structure is that the settlor transfers the rights of trust property to the trustee who , in the light of the purpose of the trust , manages or disposes of the trust property for the benefit of the beneficiary .
If the settlor adds property to the trust during the life of the trust , thereby resulting in an increase in beneficiary interest to beneficiaries other than the settlor , the increased value of entitlement to such trust benefit will be subject to gift tax according to the first paragraph hereof .