grantor of a trust

См. также в других словарях:

• 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 income 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 — 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 Income Trust — ( GRIT) A tax saving trust in which a grantor transfers property to a beneficiary, but receives income until termination, at which time the beneficiary begins receiving the income. Bloomberg Financial Dictionary …   Financial and business terms

• GRANTOR RETAINED INCOME TRUST — (GRIT) вид доверенности (trust), который позволяет избежать налогов на имущество в случае, если доверитель (grantor) проживает дольше истечения срока доверенности. Такая доверенность не может быть расторгнута и должна иметь срок не менее 15 лет,… …   Финансово-инвестиционный толковый словарь

• 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 — 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

• 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

• 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

• grantor — The person by whom a grant is made. A transferor of property. The creator of a trust is usually designated as the grantor of the trust. See also settlor @ grantor grantee index Master index, as kept in county recorder s office, to all recorded… …   Black's law dictionary

• grantor — The person by whom a grant is made. A transferor of property. The creator of a trust is usually designated as the grantor of the trust. See also settlor @ grantor grantee index Master index, as kept in county recorder s office, to all recorded… …   Black's law dictionary