As for the issue of party's qualification of shareholder's right trust, the author holds that settler must be the holder of shares i. e. shareholder or his legal grantor.

关于股权信托当事人资格，作者主张，股权信托中的委托人应为股权的持有人——股东或其合法授权人。

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Whatever the bonus, I hope it works for the grantor as well as for the grantees.

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An augmented personal balance sheet depicts pledges as a liability with the same force on the grantor as any other debt.

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The ruling also applies to special kinds of grantor trusts, such as a generation-skipping trust, which is designed to avoid taxes at the grantor's children's deaths, as well as a grantor-retained annuity trust, where the grantor can transfer any amount of property betting that it will grow faster than the payments he is required to receive back from the trust over a period of years.

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