If there is a trust for a minor and distributions are used to pay for support items, the parents are taxable on those distributions. Which means, I suppose that if the parents were the grantor's of the trust it would be a grantor trust to that extent.

When the trust pays for "extras" for the child - horseback riding lessons, for example - the child is taxable on those distributions.

In your case, parents are supposed to provide an education but not necessarily boarding school. You'll have to make a determination as to whether this is entirely taxable to the child or not.

Mary Kay Foss