Changes in Rules for Grantor Trusts: The proposed bill would largely eliminate current planning opportunities involving grantor trusts by 1) including grantor trusts in the grantor’s 税able estate at death; 2) treating lifetime distributions from grantor trusts as 税able 礼物s of the trust assets; 3) treating the termination of grantor trust status as 税able 礼物s of the trust assets; and 4) requiring the recognition of gain on sales of assets between a grantor and a grantor trust. 这些变化将对颁布日期之后创建的信托和进行的转移有效.