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A trust can have more than one grantor. For instance, if more than one person funded the trust, they will each be treated as grantor in proportion to the value of the cash or property that they transferred to the trust.
Anyone other than the grantor may be named as a beneficiary of the Trust. Different family circumstances may dictate the need to structure the trust for different beneficiaries.
A person who creates a trust but makes no gratuitous transfers to the trust is not treated as an owner of any portion of the trust under Code Sections 671-677. Reg. 1.671-2(e)(1). A trust can have multiple grantors.
While a grantor may technically be allowed to serve as the trustee of an irrevocable trust he creates, it is not a good idea at best.
Who is the Grantor of a Trust? The Grantor is the person who creates and funds the Trust. They can also act as the Trustee, but this is not always the case, and it's definitely not required.