<synset id="n13361624" type="n">
<lex_filenum>21<lex_filenum/>
<word lex_id="0">Clifford trust<word/>
<word lex_id="0">grantor trust<word/>
<pointer refs="n13360498">Hypernym<pointer/>
<def>a trust established to shift the income to someone who is taxed at a lower rate than the grantor for a period of 10 years or more<def/>
<synset/>