单词 | intentionally defective grantor trust (IDGT) |
释义 | intentionally defective grantor trust (IDGT)Definition A trust that is flawed so that the grantor pays income taxes by keeping the controlling interest in the assets. This tool is used in estate planning. The grantor's estate, however, has a lower value of the amount transferred. The assets are sold to the trust with a 10-15 year promissory note, which keeps the trust in an above market classification, but the assets depreciate faster. |
随便看 |
|
英汉经管词典收录了27404条经济管理类英汉双解词条,基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法,是学习及工作的有利工具。