charitable remainder trust
- charitable remainder trust
CRT , юр., фин. траст с направлением остатка на благотворительность*, траст с благотворительным остатком*
See:
* * *
благотворительный "остаточный" траст: безотзывный траст, который выплачивает доходы одному или нескольким бенефициарам до момента смерти создателя траста, когда основная сумма траста без налогов переходит заранее определенному благотворительному учреждению; популярный метод снижения суммы уплачиваемых налогов для семей, которые не имеют детей;
charitable lead trust.
Англо-русский экономический словарь.
Полезное
Смотреть что такое "charitable remainder trust" в других словарях:
charitable remainder trust — see trust Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. charitable remainder trust … 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 trust — 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 … Financial and business terms
qualified charitable remainder trust — see trust Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
charitable lead trust — see trust Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. charitable lead trust … 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 Lead Trust — A trust designed to reduce beneficiaries taxable income by first donating a portion of the trust s income to charities and then, after a specified period of time, transferring the remainder of the trust to the beneficiaries. The whole idea of a… … Investment dictionary
Charitable remainder unitrust — Part of a series on Taxation Taxation in the United States … Wikipedia
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
Charitable Remainder Annuity Trust — A type of gift transaction in which a donor contributes assets to a charitable trust which pays an annuity designed to leave a substantial proportion of the funds to charity upon termination of the annuity. The tax consequences of this… … Investment dictionary
