estate of trustee
estate of trustee 受托人财产
Search Results for: estate trust
estate of cestui que trust
estate of cestui que trust 信托受益人的财产；信托财产(→trust estate)
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estate planning
estate planning. 1. The preparation for the distribution and management of a person’s estate at death through the use of wills, trusts, insurance policies, and other arrangements, esp. to reduce administration costs and transfer-tax liability. [Cases: Wills 1–20. C.J.S. Conflict of Laws § 72; Wills§§ 1–3, 53–87, 93–95, 97–98, 103–104, 106–132, 172, 174, 381.] 2.
pourover trust
An inter vivos trust that receives property (usu. the residual estate) from a will upon the testator’s death. Cf. pourover will under WILL.
equitable life estate
equitable life estate. An interest in real or personal property that lasts for the life of the holder of the estate and that is equitable as opposed to legal in its creation. • An example is a life estate held by a trust beneficiary. [Cases: Life Estates 21. C.J.S. Estates §§ 138–147, 150.]
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self settled trust
A trust in which the settlor is also the person who is to receive the benefits from the trust, usu. set up in an attempt to protect the trust assets from creditors. • In most states, such a trust will not protect trust assets from the settlor’s creditors. Restatement (Second) of Trusts § 156 (1959).
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married woman’s separate estate in equity
married woman’s separate estate in equity. Hist. At common law, a trust that a rich family could set up for a daughter so that she would not lose control of her own money and property to her husband. • The daughter could escape the severe limits of coverture by having her family establish a separate
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life estate
An estate held only for the duration of a specified person’s life, usu. the possessor’s. • Most life estates — created, for example, by a grant “to Jane for life” — are beneficial interests under trusts, the corpus often being personal property, not real property. — Also termed estate for life; legal life estate; life
investment trust
investment trust 投资信托公司 发行本公司的股票以筹集资金，然后将其投资于其它公司发行的股票或债券、不动产及其它投资项目，以所得收益作为股息或红利向其股东进行分配。 (→investment company; mutual fund; real(-)estate investment trust)
charitable lead trust
An irrevocable trust that is made in favor of a charity and that allows the charity to receive income from the trust property for a specified period, after which the property reverts to the settlor’s estate.
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