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annuity trust

См. также в других словарях:

  • Private annuity trust — A private annuity trust (PAT) enables the value of highly appreciated assets, such as real estate, collectables or an investment portfolio, to be realized without directly selling them and incurring substantial taxes from their sale. A PAT can… …   Wikipedia

  • 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

  • Charitable Remainder Annuity Trust — A type of gift transaction in which a donor contributes assets to a charitable trust which pays an annuity designed to leave a substantial proportion of the funds to charity upon termination of the annuity. The tax consequences of this… …   Investment dictionary

  • charitable remainder annuity trust — see trust Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. charitable remainder annuity trust …   Law dictionary

  • Charitable Remainder Annuity Trust — A Charitable Remainder Annuity Trust, is a Planned Giving vehicle that entails a donor placing a major gift of cash or property into a trust. The trust then pays a fixed amount of income each year to the donor or the donor s specified beneficiary …   Wikipedia

  • grantor-retained annuity trust — See: grantor retained trust Category: Wills, Trusts & Estates → Estate Tax Category: Wills, Trusts & Estates → Living Trusts & Avoiding Probate Nolo’s Plain English Law Dictionary. Gerald N. Hill, Kathleen Thompson Hill. 2009 …   Law dictionary

  • 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 — 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

  • Trust — may refer to:* Trust (social sciences), a relationship of reliance. ** Trust Fall, a trust building game.In law: * Trust law, where money or property is owned and managed on behalf of another * Escrow, where a thing is held in trust until… …   Wikipedia

  • charitable remainder annuity trust — A trust which must pay the noncharitable income beneficiary or beneficiaries a sum certain annually, or more frequently, if desired, which is not less than 5% of the initial net fair market value of all property placed in the trust as finally… …   Black's law dictionary

  • charitable remainder annuity trust — A trust which must pay the noncharitable income beneficiary or beneficiaries a sum certain annually, or more frequently, if desired, which is not less than 5% of the initial net fair market value of all property placed in the trust as finally… …   Black's law dictionary

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