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)
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