accumulation and maintenance trust


accumulation and maintenance trust
эк., юр., фин. накопительный и поддерживающий траст* (траст, в котором доходы от инвестиций или проценты по депозиту накапливаются и используются на содержание бенефициара, напр., на оплату обучения, без уменьшения основной суммы капитала; схема действует только до достижения бенефициаром установленного возраста)
See:

Англо-русский экономический словарь.

Смотреть что такое "accumulation and maintenance trust" в других словарях:

  • accumulation and maintenance trust — A trust established under section 71 of the Inheritance Tax Act 1984 which has certain tax advantages where there are young children. The beneficiaries must generally attain an interest in the income or capital of the trust fund by the time they… …   Law dictionary

  • Accumulation and Maintenance trust — Accumulation Maintenance ( A M ) trusts are a type of discretionary trust for the benefit of children and young people in England and Wales.Development and tax treatment* The concept of an A M trust emerged in England and Wales after the… …   Wikipedia

  • trust — n 1 a: a fiduciary relationship in which one party holds legal title to another s property for the benefit of a party who holds equitable title to the property b: an entity resulting from the establishment of such a relationship see also… …   Law dictionary

  • trust — A legal entity created by a grantor for the benefit of designated beneficiaries under the laws of the state and the valid trust instrument. The trustee holds a fiduciary responsibility to manage the trust s corpus assets and income for the… …   Black's law dictionary

  • Express trust — Where property is passed to a person but no gift is made, it is held for the owner, this is the Resulting trust; where property should for some reason of public policy or fairness or rule of Equity be held for someone other than the legal owner,… …   Wikipedia

  • charitable trust — see trust Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. charitable trust n …   Law dictionary

  • constructive trust — see trust Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. constructive trust …   Law dictionary

  • resulting trust — see trust Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. resulting trust …   Law dictionary

  • 18 to 25 trust — England, Wales 18 to 25 trust Also known as a section 71D trust (section 71D trust). A trust for the benefit of a person aged under 25 who will become absolutely entitled to the whole of the trust property on or before his 25th birthday (section… …   Law dictionary

  • 18-25 trust — England, Wales 18 to 25 trust Also known as a section 71D trust (section 71D trust). A trust for the benefit of a person aged under 25 who will become absolutely entitled to the whole of the trust property on or before his 25th birthday (section… …   Law dictionary

  • section 71D trust — England, Wales 18 to 25 trust Also known as a section 71D trust (section 71D trust). A trust for the benefit of a person aged under 25 who will become absolutely entitled to the whole of the trust property on or before his 25th birthday (section… …   Law dictionary


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