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Foreign Non Grantor Trusts as a Pre Immigration Tax Planning Tool to those migrating to the US
A Foreign Non-Grantor Trust (FNGT) is a type of trust established under the laws of a foreign (non-U.S.) jurisdiction, where the person creating the trust (the grantor or settlor) does not maintain control over the trust’s assets or income for U.S. tax purposes. This means that the grantor is not treated as the owner of the trust’s […]