DEEMED TRANSFEROR

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)

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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

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