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 unitrust — 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 — 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
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