摘要:

英文名称：REITs（Real Estate Investment Trust） 中文名称：房地产投资信托基金
指以发行信托基金的方式募集资金[阅读全文]

摘要:

英文名称：Trust 中文名称：信托
指委托方将其财产或资产的所有权委托给受托方，受托人按照委托方的意愿以满足第三方受益人的利益为主要目的对其[阅读全文]

摘要:An investment company that offers a fixed, unmanaged portfolio, generally of stocks and bonds, as redeemable "units" to investors for a specific period of time. It is designed to provide capital app[阅读全文]

摘要:1. A formal document which outlines the terms of a trust agreement.

2. A common way to structure real estate purchases, where the title to a property is held in trust until the loan for the pro[阅读全文]

摘要:A collection of funds from individual investors that are pooled together in order to obtain wholesale prices and rates unavailable for regular investors.
This is kind of like bulk shopping. When[阅读全文]

摘要:An investment trust that holds income-producing assets and trades units like a stock on an echange. Income trusts attempt to hold assets which will generate a steady flow of income, such as lease paym[阅读全文]

摘要:The antitrust laws apply to virtually all industries and to every level of business, including manufacturing, transportation, distribution, and marketing. They prohibit a variety of practices that res[阅读全文]

摘要:A trust agreement in which a divorced person agrees to pay spousal support from the income generated from a trust. An alimony substitution trust is different from receiving alimony because this trust [阅读全文]

摘要:A legal entity that acts as fiduciary, agent or trustee on behalf of a person or business entity for the purpose of administration, management and the eventual transfer of assets to a beneficial party[阅读全文]

摘要:A type of income trust that holds publicly traded investments, has at least one non-portfolio property, and is resident in Canada. SIFT trusts are a common type of business structure in [阅读全文]

摘要:A type of trust that allows taxpayers who are not U.S. citizens to claim the marital deduction for estate-tax purposes. Spouses without citizenship are not eligible for the marital deduction without a[阅读全文]

摘要:

A document published by the Internal Revenue Service (IRS) that provides guidance to individuals who have more deductions than income in a given tax year. If the total deductions a taxpayer claims [阅读全文]

摘要:Clifford Trusts allow grantors to transfer assets that produce income into the trust and then reclaim them when the trust expires. These trusts cannot last for a term of less than 10 years plus one da[阅读全文]

摘要:A real estate investment trust (REIT) that is controlled by a single company or investor and set up to own the real estate assets of the parent company for tax purposes. This tax mitigation strategy i[阅读全文]

摘要:A qualified income trust as designated by the Canada Revenue Agency that operates as a profit-seeking corporation. This type of income trust, which pays out all earnings to unit holders before paying [阅读全文]

摘要:A trust that holds plan assets when a qualified plan is frozen. A "wasting trust" derives its name from the fact that its assets get depleted over time, since plan participants continue to receive p[阅读全文]

摘要:A trust fund is a fund comprised of a variety of assets intended to provide benefits to an individual or organization. The trust fund is established by a grantor to provide financial security to an in[阅读全文]

摘要:A trust created as a result of explicit instructions from a deceased's will.

Typically, the remaining estate of the deceased (trustor) will act as the body of the trust, and the executo[阅读全文]

摘要:An account used by the United States federal government to record excess contributions paid into the Social Security system. The Social Security Trust Fund is used when contributions made by workers a[阅读全文]

摘要:A trust whereby provisions can be altered or canceled dependent on the grantor. During the life of the trust, income earned is distributed to the grantor, and only after death does property transfer t[阅读全文]