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bypass trust

查词链接:https://www.dute.org/dict/bypass_trust复制链接
继承信托
查看英英释义
abstract:
In the United States, a bypass trust is an irrevocable trust into which the Settlor deposits assets and which is designed to pay trust income and principal to the Settlor's spouse for the duration of the spouse's life. The transfer of Settlor's assets to the bypass trust for the benefit of the spouse is a tax-free transfer under the currently unlimited Marital Deduction.

网络释义
避税信讬
由于这种信讬兼具有避免遗产税的作用,因此被称为「避税信讬(bypass trust),是合法的省税工具之一。
* 以上查询结果来自于网络,仅供参考。
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