During the life of a trust, its tax status may change from grantor to non-grantor, or vice versa. This may be deliberate (a powerholder relinquishes a power that caused the trust to be a grantor trust), unintentional (a change in trustee) or even unnoticed (a beneficiary attains a certain age). Of course, a trust also will lose grantor status due to the death of the grantor, but that is not our focus here.
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