Most of Western Massachusetts schools will open before Labor Day this year since the holiday that signals the unofficial end of summer falls so late in the month. The earliest date for the start of school is Aug. 31, the Monday before Labor Day. Fluctuations in the start day are affected by how many snow days local districts add to the 180-day public school calendar. Below are some starting dates for school districts and some private schools in Western Massachusetts: Springfield Public Schools: Monday, Aug. 31, Grades 1-12; Tuesday, Sept. 8, kindergarten and pre-kindergarten.
trustor - (law) a person who creates a trust by giving real or personal property in trust to a trustee for the benefit of a beneficiary; a person who gives such property is said to settle it on the trustee
A: A complex trust is a trust that is not defined as a simple trust or a grantor trust under the Internal Revenue Code. Q: What is a grantor trust? A: Grantor trust is a term used in the Internal Revenue Code to describe any trust over which the grantor or other owner retains the power to control or direct the trust's income or assets. If a grantor retains certain powers over or benefits in a trust, the income of the trust will be taxed to the grantor, rather than to the trust.