accumulation trust

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• accumulation trust — see trust Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. accumulation trust …   Law dictionary

• accumulation trust — See discretionary trust …   Big dictionary of business and management

• trust — n 1 a: a fiduciary relationship in which one party holds legal title to another s property for the benefit of a party who holds equitable title to the property b: an entity resulting from the establishment of such a relationship see also… …   Law dictionary

• accumulation — ac·cu·mu·la·tion n: increase or growth by addition esp. when continuous or repeated; specif: an increase in the amount of a fund or property by the continuous addition to it of the income or interest it generates to treat a stock dividend as… …   Law dictionary

• trust — A legal entity created by a grantor for the benefit of designated beneficiaries under the laws of the state and the valid trust instrument. The trustee holds a fiduciary responsibility to manage the trust s corpus assets and income for the… …   Black's law dictionary

• accumulation period — England, Wales The period during which the trustees of a trust may accumulate the trust income (that is, add it to the trust capital, rather than pay it out to or for the benefit of the beneficiaries (beneficiary) (see accumulated income)). After …   Law dictionary

• accumulation and maintenance trust — A trust established under section 71 of the Inheritance Tax Act 1984 which has certain tax advantages where there are young children. The beneficiaries must generally attain an interest in the income or capital of the trust fund by the time they… …   Law dictionary

• Accumulation and Maintenance trust — Accumulation Maintenance ( A M ) trusts are a type of discretionary trust for the benefit of children and young people in England and Wales.Development and tax treatment* The concept of an A M trust emerged in England and Wales after the… …   Wikipedia

• Accumulation by dispossession — is a concept presented by the Marxist academic David Harvey, which defines the neoliberal changes in many western nations, from the 1970s and to the present day, as being guided mainly by four practices. These are privatization, financialization …   Wikipedia

• Accumulation Unit — 1) In the case of a variable annuity, a measurement of the value invested in the account during the accumulation period of the contract. The more funds you contribute to your annuity account, the more accumulation units you will build. 2) In the… …   Investment dictionary

• accumulation unit — Type of unit in a unit trust where the income is reinvested automatically, thereby increasing the price of the unit. * * * accumulation unit accumulation unit ➔ unit * * * accumulation unit UK US noun [C] FINANCE ► a share in an investment trust… …   Financial and business terms