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Charitable remainder trust
Глоссарий экономических терминов |
An irrevocable trust that pays income to a designated person or persons until the grantor`s death, when the income is passed on to a designated charity. a charitable lead trust by contrast allows the charity to receive income during the grantor`s life, and the remaining income to pass to designated family members upon the grantor`s death.
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Irrevocable, английский
Designated, английский
- Assigned, specified
- Assigned, specified something intended for a specific person or purpose
Charitable, английский
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Subchapter m, английский
An irs regulation dealing with investment companies and real estate investment trusts that avoid double taxation by distributing interest, dividends, and capital gains directly to shareholders, who are taxed individually.
Bypass trust, английский
An irrevocable trust that is designed to pay trust income (and principal, if needed) to an individual`s spouse for the duration of the spouse`s lifetime. the bypass trust is not part of the beneficiary spouse`s estate and is not subject to federal estate taxes upon his/her death. view the next letter. c harvey`s hypertextual finance glossary copyright © 2020. all worldwide rights reserved. do not reproduce without explicit permission. keep up to date on the latest finance lingo with the new ipad/iphone app download from itunes order the book with the 2002 pulitzer prize winner for financial writing, gretchen morgenson of the new york times order via amazon order via barnes and noble a b c d e f g h i j k l m n o p q r s t u v w x y z #
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