charitable remainder trust慈善纪念信托金 系指慈善人士将一笔财产交予信托公司管理,当此人士在世时,定期将此财产一部分赠予慈善机构,一旦捐赠人死亡,则余额以免税方式转赠给特定的慈善机构,这对有心从事慈善事业人士而言,是一种普遍 trust remainder信托财产的指定继承人 ...
charitable remainder trust (redirected fromCharitable Remainder Trusts) Financial n. a form of trust in which the donor (trustor or settlor) places substantial funds or assets into an irrevocable trust (a trust in which the basic terms cannot be changed or the gift withdrawn) with an independent...
Internal Revenue Service has provided, by means of eight revenue procedures, prototype declarations of trust that meet the requirements of forms of charitable remainder annuity trusts. Sample trusts with explanations of some of the provisions and annotations for some of their provisions....
Charitable Remainder Annuity Trust,英文缩写词:CRAT;中文简要解释:慈善剩余年金信托。慈善剩余年金信托(CRAT)是一种赠与交易,其中捐赠者(也称为“授予人”,“委托人”或“捐助者”)将资产捐赠给不可撤销的信托,然后捐赠给一个或多个慈善机构,同时还以年金的形式向一个或多个指定的非慈善受益人支付固定收入。年金...
Charitable Remainder Trust(CRT) 慈善剩余信托的妙用 找Jerry聊一聊第16期 (大咖云端神聊第七集)91播放 打开App,看更多精彩视频 2 -- 1 -- -- 相关推荐 评论-- 1842 7 13:44 App 解析韩红基金会!慈善组织是什么?慈善信托如何配合慈善组织做好慈善? 70.5万 1571 19:57 App 大二理财小白分享如何用...
A charitable remainder trust is a “split-interest” giving vehicle that enables people to pursue philanthropic goals while still generating income. Tax exempt andirrevocable,they are designed to reduce thetaxable incomeof individuals. They are set up with a donation by thetrustor(also known as “...
charitable remainder trust基本释义 剩余财产慈善信托专业释义 <证券> 慈善捐赠信托词条提问 欢迎你对此术语进行提问>> 行业词表 石油纺织轻工业造纸采矿信息学农业冶金化学医学医药地理地质外贸建筑心理学数学机械核能汽车海事消防物理生物学电力电子金融财会证券法律管理经贸人名药名解剖学胚胎学生理学药学遗传学中医印刷商业...
Charitable-Remainder-Trust 美 英 英英 n. 1. a legal arrangement by which property or money is donated to a charity, making it tax-deductible, but the donor can still benefit from the property or income while alive© 2025 Microsoft 隐私声明和 Cookie 法律声明 广告 帮助 反馈...
Charitable remainder trust example According to the IRS, a CRT must be set up such that at least 10% of the initial funding value goes to the charity—hence the “remainder” of the trust. For example, if you were to set up a trust with a funding value of $1 million, it’s expecte...
A charitable remainder trust (CRT) that has unrelated business income (UBI) is subject to income taxation on all of its income. Charitable remainder trust If a charitable remainder trust incurred any taxable income during the calendar year, Form 1041, U.S. Split-Interest trusts, filing year 20...