### Question
What is the definition of trustee?


### Answer
The definition of **trustee** is as follows in *26 U.S.C. § 2652*:

> the person in actual or constructive possession of the property subject to such arrangement.

#### Citation:
  - *26 U.S.C. § 2652*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 13-TAX ON GENERATION-SKIPPING TRANSFERS > Subchapter F-Other Definitions and Special Rules**

