Assertion: trust's grantor | /r/CapableOf | participate in operation
Facets:
value: materially
type: MANNER
Source sentences:
text: The regulations require that trusts operating a trade or business be treated as a corporation, partnership, or sole proprietorship, if the grantor (also known as a "settlor" or "trustor"), beneficiary, or fiduciary (also known as a "trustee") materially participates in the operations or daily management of the business.