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Operated in Private Jurisdiction | Used for Control, Protection, and Administrative Authority
A Foreign Grantor Trust (FGT) is a private contractual trust established by a Grantor (creator) and administered outside the jurisdiction of the United States, even if physically located within its borders. It is "foreign" in the legal sense — meaning it does not operate under domestic federal tax law and is governed by private contract, trust indenture, or ecclesiastical law.
Operated in Private Jurisdiction | Used for Control, Protection, and Administrative Authority
A Foreign Grantor Trust (FGT) is a private contractual trust established by a Grantor (creator) and administered outside the jurisdiction of the United States, even if physically located within its borders. It is "foreign" in the legal sense — meaning it does not operate under domestic federal tax law and is governed by private contract, trust indenture, or ecclesiastical law.