deemed transferor
deemed transferor 〈美〉推定的转让人；被视为转让人者即某一信托关系中的受益人，该信托关系的终止将导致隔代转让税〔generation-skipping tax〕的征收。如某甲创设的信托关系中，其子为终身受益人，其子死后剩余权利属其孙。这样，其子死后，其子即成为推定的转让人，该信托被包括在其子的全部遗产中，作为征收隔代转让税的依据。 (→generation-skipping trust)
Search Results for: DEEMED TRANSFEROR
deemed transferor
deemed transferor. Tax. A person who holds an interest in a generation-skipping trust on behalf of a beneficiary, and whose death will trigger the imposition of a generation-skipping transfer tax. • A deemed transferor is often a child of the settlor. For example, a grandfather could establish a trust with income payable for life to
generation skipping trust
A trust that is established to transfer (usu. principal) assets to a skip person (a beneficiary more than one generation removed from the settlor). • The transfer is often accomplished by giving some control or benefits (such as trust income) of the assets to a nonskip person, often a member of the generation between the
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generation-skipping trust
generation-skipping trust 隔代信托 指为超过一代的晚辈的利益所设定的信托。 (→deemed transferor)
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