generation-skipping transfer or trust
- generation-skipping transfer or trust
- "перевод денег или траст с пропуском поколения": схема, при которой основная сумма денег после смерти владельца помещается в траст, который переходит в пользу внуков после смерти детей, но приносит последним доход в течение их жизни; ранее в США данная схема была одним из основных способов уйти от налогов, т. к. налог платился только после смерти принципала и его внуков; в настоящее время только 1 млн. долл. может быть передан внукам без налогов.
Англо-русский экономический словарь.
Смотреть что такое "generation-skipping transfer or trust" в других словарях:
generation-skipping transfer or trust — A trust in which a principal amount is placed in a trust on the death of person A and is transferred to A s grandchildren when A s children die. The income from the trust goes to the children of person A while they survive. Bloomberg Financial… … Financial and business terms
generation–skipping transfer — n: a transfer of property or of an interest in property that is to a person of a generation more than one generation below that of the transferor and that can be characterized as a taxable termination, a taxable distribution, or a direct skip see … Law dictionary
Generation-skipping transfer tax — The U.S. Generation skipping transfer tax imposes a tax on both outright gifts and transfers in trust to or for the benefit of persons two or more generations younger than the donor, such as grandchildren. The generation skipping tax will be… … Wikipedia
generation-skipping transfer tax — The 1986 Tax Reform Act imposes a generation skipping transfer tax on (1) transfers under trusts (or similar arrangements) having beneficiaries in more than one generation below that of the transferor, and (2) direct transfers to beneficiaries… … Black's law dictionary
generation-skipping transfer tax — The 1986 Tax Reform Act imposes a generation skipping transfer tax on (1) transfers under trusts (or similar arrangements) having beneficiaries in more than one generation below that of the transferor, and (2) direct transfers to beneficiaries… … Black's law dictionary
generation-skipping transfer — Transfer of assets more than a single generation removed from the transferor (e.g., from grandfather to grandchild). See generationskipping transfer tax generation skipping trust … Black's law dictionary
generation-skipping transfer — Transfer of assets more than a single generation removed from the transferor (e.g., from grandfather to grandchild). See generationskipping transfer tax generation skipping trust … Black's law dictionary
generation-skipping trust — n. A trust created to facilitate a generation skipping transfer. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008. generation skipping trust A … Law dictionary
Form 706-GS(D): Generation-Skipping Transfer Tax Return For Distributions — A tax form distributed by the Internal Revenue Service (IRS) that is used to calculate taxes due on trust distributions that are subject to a generation skipping tax (GST). Form 706 GS(D) is used by any taxpayer who receives a taxable… … Investment dictionary
generation-skipping trust — A trust established to transfer assets more than a single generation removed from the transferor. See deemed transferor generationskipping transfer tax … Black's law dictionary
generation-skipping trust — A trust established to transfer assets more than a single generation removed from the transferor. See deemed transferor generationskipping transfer tax … Black's law dictionary
