bypass trust

A trust into which just enough of a decedent’s estate passes, so that the estate can take advantage of the unified credit against federal estate taxes. 26 USCA § 2010.

— Also termed credit-shelter trust; A–B trust; marital life-estate trust. See unified estate-and-gift tax credit under TAX CREDIT.

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词条贡献者

译者Terris，毕业于国内一流的高级翻译学院，擅长翻译各种与政府合同相关的法律文件。