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  2. Generation-skipping transfer tax - Wikipedia

    en.wikipedia.org/wiki/Generation-skipping...

    The U.S. generation-skipping transfer tax (a.k.a. "GST tax") imposes a tax on both outright gifts and transfers in trust to or for the benefit of unrelated persons who are more than 37.5 years younger than the donor or to related persons more than one generation younger than the donor, such as grandchildren. [1]

  3. Dynasty trust - Wikipedia

    en.wikipedia.org/wiki/Dynasty_trust

    A dynasty trust is a trust designed to avoid or minimize estate taxes being applied to family wealth with each subsequent generation. [1] By holding assets in trust and making well-defined (or even no) distributions to beneficiaries at each generation, the assets of the trust are not subject to estate, gift or generation-skipping transfer tax (GST) taxes.

  4. File:The tariff and the trusts (IA tarifftrusts01pier).pdf

    en.wikipedia.org/wiki/File:The_tariff_and_the...

    Main page; Contents; Current events; Random article; About Wikipedia; Contact us; Pages for logged out editors learn more

  5. United States trust law - Wikipedia

    en.wikipedia.org/wiki/United_States_trust_law

    For Federal income tax purposes in the United States, there are several kinds of trusts: grantor trusts whose tax consequences flow directly to the settlor's Form 1040 (U.S. Individual Income Tax Return) and state return, simple trusts in which all the income created must be distributed to one or more beneficiaries and is therefore taxed to the ...

  6. Grantor retained annuity trust - Wikipedia

    en.wikipedia.org/wiki/Grantor_retained_annuity_trust

    A grantor transfers property into an irrevocable trust in exchange for the right to receive fixed payments at least annually, based on original fair market value of the property transferred. [2] At the end of a specified time, any remaining value in the trust is passed on to a beneficiary of the trust as a gift. Beneficiaries are generally ...

  7. Carter Family picking - Wikipedia

    en.wikipedia.org/wiki/Carter_Family_picking

    Maybelle learned to play the guitar at the age of thirteen by ear, never reading sheet music. [9] She relied on the example of her brothers and mother to learn playing techniques and traditional folk songs. [10] In the 1920s and 1930s, guitar was not yet a popular instrument in folk or country music.

  8. Guitar for the Practicing Musician - Wikipedia

    en.wikipedia.org/wiki/Guitar_for_the_Practicing...

    Guitar for the Practicing Musician was a guitar magazine published in the United States by Cherry Lane Music from 1982 to 1999. [1] The magazine was published monthly. [ 1 ] In 1992, it was the most popular music publication at newsstands, selling 740,000 issues over a six-month period. [ 2 ]

  9. Qualified personal residence trust - Wikipedia

    en.wikipedia.org/wiki/Qualified_personal...

    Residence trusts in the United States are used to transfer a grantor's residence out of the grantor's estate at a low gift tax value. Once the trust is funded with the grantor's residence, the residence and any future appreciation of the residence are excluded from the grantor's estate, if the grantor survives the term of the trust, as explained below.

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