irrevocable beneficiary
21Charitable remainder unitrust — Part of a series on Taxation Taxation in the United States …
22letter of credit — documentary credit A letter from one banker to another authorizing the payment of a specified sum to the person named in the letter on certain specified conditions. Commercially, letters of credit are widely used in the international import and… …
23letter of credit — documentary credit A letter from one banker to another authorizing the payment of a specified sum to the person named in the letter on certain specified conditions (see letter of indication). Commercially, letters of credit are widely used in the …
24Crummey Power — A technique that enables a person to receive a gift that is not eligible for a gift tax exclusion, and change it into one that is eligible. Crummey power is often applied to contributions in an irrevocable trust; often in respect to life… …
25letter of credit — An engagement by a bank or other person made at the request of a customer that the issuer will honor drafts or other demands for payment upon compliance with the conditions specified in the credit. A credit may be either revocable or irrevocable …
26letter of credit — An engagement by a bank or other person made at the request of a customer that the issuer will honor drafts or other demands for payment upon compliance with the conditions specified in the credit. A credit may be either revocable or irrevocable …
27Assignment (law) — Contract law Part …
28DHN Food Distributors Ltd v Tower Hamlets London Borough Council — DHN Food Distributors Ltd v Tower Hamlets LBC Court Court of Appeal Date decided 4 March 1976 Citation(s) [1976] 1 WLR 852 …
29insurance — /in shoor euhns, sherr /, n. 1. the act, system, or business of insuring property, life, one s person, etc., against loss or harm arising in specified contingencies, as fire, accident, death, disablement, or the like, in consideration of a… …
30Living trust — A living trust (inter vivos trust) is a trust created during a person s lifetime. Living Trusts in the United StatesIn the United States, a living trust refers to a trust that may be revocable by the trust creator or settlor (known by the IRS as… …
