GRANTOR RETAINED INCOME TRUST


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, она предусматривает немедленную передачу имущества доверителем бенефициару, но при этом доверитель продолжает получать доход до срока истечения доверенности, после чего доход начинает получать бенефициар. В срок истечения доверенности доверитель уплачивает налог на дарения  (gift tax), который исчисляется исходя из первоначальной стоимости дарения. В случае смерти доверителя дарение прибавляется к его имуществу по первоначальной стоимости, которая (предположительно) не может превышать текущей стоимости.

Финансово-инвестиционный толковый словарь. 2002.

Смотреть что такое "GRANTOR RETAINED INCOME TRUST" в других словарях:

  • 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 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 trust — An irrevocable trust designed to save on estate tax. There are several kinds; with all of them, you keep income from trust property, or use of that property, for a period of years. When the trust ends, the property goes to the final beneficiaries …   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

  • 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

  • United States trust law — Introduction Most law regulating the creation and administration of trusts in the United States is now statutory at the state level. In August 2004, the National Conference of Commissioners on Uniform State Laws created the first attempt to… …   Wikipedia

  • Qualified personal residence trust — The following article on personal residence trusts and qualified personal residence trusts is taken from attorney Jacob Stein s treatise on tax planning, with his permission. Residence trusts are used to transfer a grantor’s residence out of the… …   Wikipedia

  • GRIT — ( Grantor Retained Income Trust) 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

  • GRIT — grantor retained income trust траст с правом удержания прибыли …   Финансово-инвестиционный толковый словарь