remainder beneficiary

См. также в других словарях:

• remainder interest — England, Wales An interest in a trust (or under the terms of a will), where the beneficiary s possession and enjoyment of the trust assets is postponed by a prior interest in the same assets. For example, Doreen dies and in her will leaves her… …   Law dictionary

• remainder — The remnant of an estate in land, depending upon a particular prior estate created at the same time and by the same instrument, and limited to arise immediately on the determination of that estate, and not in abridgement of it. A future interest… …   Black's law dictionary

• Remainder Man — The person who receives the principal remaining in a trust account after all other required payments have been made, such as those to the beneficiary and expenses. The remainder man may exercise the right to hold and use the property in the trust …   Investment dictionary

• Charitable remainder unitrust — Part of a series on Taxation Taxation in the United States …   Wikipedia

• residuary beneficiary — A person who receives any property by a will or trust that is not specifically left to another designated beneficiary. For example, if Antonio makes a will leaving his home to Edwina and the remainder of his property to Elmo, then Elmo is the… …   Law dictionary

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

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

• Charitable Remainder Trust — A tax exempt irrevocable trust designed to reduce the taxable income of individuals by first dispersing income to the beneficiaries of the trust for a specified period of time and then donating the remainder of the trust to the designated charity …   Investment 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

• spousal remainder trust — A fixed term trust from which income is distributed to the beneficiary (such as a child of the grantor) to take advantage of a lower tax bracket, and that at the end of the term passes to the grantor s spouse. Bloomberg Financial Dictionary …   Financial and business terms

• 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