fixed interest trust

См. также в других словарях:

• life interest trust — A type of private trust where the life tenant is entitled to receive for life or a fixed period all or a fixed share of the income generated by the trust fund. On his death, the right to trust income will pass to another or the trust may come to… …   Law dictionary

• Widely Held Fixed Investment Trust - WHFIT — A fixed investment trust that is held by at least one third party, or middleman, rather than the owner of the trust. A widely held fixed investment trust (WHFIT) is set up by an investor or group of investors who create a portfolio of investments …   Investment dictionary

• interest-in-possession trust — A type of fixed interest trust in which there is an entitlement to the income generated by the trust assets. The beneficiary of an interest in possession trust, the life tenants, are entitled to the income arising for a fixed period or until… …   Big dictionary of business and management

• interest-in-possession trust — A type of fixed interest trust in which there is an entitlement to the income generated by the trust assets. The beneficiaries of an interest in possession trust, the life tenants, are entitled to the income arising for a fixed period or until… …   Accounting 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 — 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

• Interest in possession trust — An interest in possession trust is a form of legal arrangement which gives a person a present right to the present enjoyment of something [ Viscount Dilhorne in Pearson v IRC [1980] STC 318 at 323] . At least one of the beneficiaries of this type …   Wikipedia

• Trust (Recht) — Ein Trust ist im juristischen Sinn eine von einer Person unter Lebenden[1] oder für den Todesfall[2] geschaffenen Rechtsbeziehung,[3] wenn Vermögen zugunsten eines Begünstigten oder für einen bestimmten Zweck abgesondert und der gebundenen… …   Deutsch Wikipedia

• Trust Preferred Securities - TruPS — A security similar to debentures and preferreds that is generally longer term, has early redemption features, makes quarterly fixed interest payments, and matures at face value. TruPS have been created by companies for their favorable accounting… …   Investment dictionary

• interest — in·ter·est / in trəst; in tə rəst, ˌrest/ n [probably alteration of earlier interesse, from Anglo French, from Medieval Latin, from Latin, to be between, make a difference, concern, from inter between, among + esse to be] 1: a right, title, claim …   Law dictionary

• Trust law — In common law legal systems, a trust is an arrangement whereby property (including real, tangible and intangible) is managed by one person (or persons, or organizations) for the benefit of another. A trust is created by a settlor, who entrusts… …   Wikipedia