discretionary trust
71letter of wishes — England, Wales A letter (sometimes called a memorandum of wishes) written by the settlor of a trust to the trustees, to guide them as to how the settlor would like the trust to be administered. A letter of wishes is not binding on the trustees… …
72gifts inter vivos — Gifts made during an individual s lifetime. The treatment of such gifts, for inheritance tax purposes, depends on the amount of the gift, the occasion of the gift, and the recipient of the gift. Small gifts can be covered by the small gifts… …
73gifts inter vivos — Gifts made during an individual s lifetime. The treatment of such gifts, for inheritance tax purposes, depends on the amount of the gift, the occasion of the gift, and the recipient of the gift. Small gifts can be covered by the small gifts… …
74European Union withholding tax — The so called European Union withholding tax is a withholding tax which is deducted from interest earned by European Union residents on their investments made in another member state, by the state in which the investment is held. (The European… …
75employee share ownership plan — (ESOP) A discretionary trust, normally for the benefit of employees, ex employees and dependants. Used to supply shares on the exercise of share options as an alternative to issuing new shares. Also used in conjunction with long term incentive… …
76ESOP — /ˌē ˌes ˌō pē/ n [e mployee s tock o wnership p lan]: a program by which a corporation s employees may acquire its capital stock Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. ESOP …
77АККУМУЛИРУЮЩИЙ ТРАСТ — (accumulation trust) См.: дискреционный траст (discretionary trust). Финансы. Толковый словарь. 2 е изд. М.: ИНФРА М , Издательство Весь Мир . Брайен Батлер, Брайен Джонсон, Грэм Сидуэл и др. Общая редакция: д.э.н. Осадчая И.М.. 2000 …
78Траст Дискреционный — англ. discretionary trust траст, дающий доверенному лицу право распоряжаться имуществом в пользу другого лица по своему усмотрению. Словарь бизнес терминов. Академик.ру. 2001 …
79ДИСКРЕЦИОННЫЙ ТРАСТ — (англ. Discretionary Trust) договор траста, по которому доверительный управляющий в своей деятельности по доверительному управлению имуществом, переданным в траст, руководствуется исключительно собственным усмотрением. Дискреционные трасты… …
80недискреционный траст — Траст, при котором доверитель не имеет полномочий для определения размера выплат бенефициару. Противоположен дискреционному трасту (discretionary trust) …
