Grantor Retained Interest Trust

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• Grantor Retained Annuity Trust — A Grantor Retained Annuity Trust (commonly referred to by the acronym GRAT) , is a financial instrument commonly used in the United States to make large financial gifts to family members without paying a U.S. gift tax. [… …   Wikipedia

• Grantor Retained Annuity Trust - GRAT — An estate planning technique that minimizes the tax liability existing when intergenerational transfers of estate assets occur. Under these plans, an irrevocable trust is created for a certain term or period of time. The individual establishing… …   Investment 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

• United States trust law — Introduction Most law regulating the creation and administration of trusts in the United States is now statutory at the state level. In August 2004, the National Conference of Commissioners on Uniform State Laws created the first attempt to… …   Wikipedia

• 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

• Qualified personal residence trust — The following article on personal residence trusts and qualified personal residence trusts is taken from attorney Jacob Stein s treatise on tax planning, with his permission. Residence trusts are used to transfer a grantor’s residence out of the… …   Wikipedia

• reversionary interest — The interest which a person has in the reversion of lands or other property. A right to the future enjoyment of property, at present in the possession or occupation of another. The property that reverts to the grantor after the expiration of an… …   Black's law dictionary

• GRIT — Grantor Retained Interest Trust (Business » Stock Exchange) Graduated and Reciprocated Initiatives in Tension (Business » General) *** Global Ranma Insanity Thread (Internet » Chat) ** Girls Reeling It Together (Miscellaneous » Funnies) *… …   Abbreviations dictionary

• Securitization — is a structured finance process, which involves pooling and repackaging of cash flow producing financial assets into securities that are then sold to investors. The name securitization is derived from the fact that the form of financial… …   Wikipedia

• Cestui que — Wills, trusts and estates …   Wikipedia

• South African contract law — is essentially a modernised version of the Roman Dutch law of contract, [1] which is itself rooted in Roman law. In the broadest definition, a contract is an agreement entered into by two or more parties with the serious intention of creating a… …   Wikipedia