accumulation trust

• Accumulation Trust

An arrangement whereby property is transferred by its owner—the settlor—with the intention that it be administered by someone else...

• West's Encyclopedia of American Law
• A–Ba

• 26 CFR 1.665(b)-2 - Exclusions from accumulation distributions in the case of trusts (other than a foreign trust created by a U.S. person).

• Code of Federal Regulations - Title 26: Internal Revenue

• Fitch: Cash Accumulation Trust - Liquid Asset Fund Shares Paid In Full.

CHICAGO -- The following shares issued by Cash Accumulation Trust - Liquid Asset Fund, a prime institutional money market fund managed by Prudential I...

• Business Wire
• May 24, 2010

• 26 CFR 1.904(f)-4 - Recapture of foreign losses out of accumulation distributions from a foreign trust.

• Code of Federal Regulations - Title 26: Internal Revenue

• QTIP deduction allowed despite accumulation clause in trust.

Brief Article

• Journal of Accountancy
• Vol. 174 Nbr. 2, August 1992

• Operational changes to the acquired firm's top management team and subsequent organizational performance.

... partnership is a necessary antecedent to trust, and in subsequent periods, the accumulation of tr...

• Journal of Leadership & Organizational Studies
• Vol. 14 Nbr. 4, May 2008

• 26 CFR 1.666(a)-1 - Amount allocated.

...(a)(1) If a trust other than a foreign trust created by a U.S. persoon makes an accumulation distribution in any taxable year, the distribution...

• Code of Federal Regulations - Title 26: Internal Revenue

• The Use of Trusts in Jersey.

.... Accumulation and Maintenance Trust . An accumulation and mainte...

• Mondaq Business Briefing
• Nbr. 2010, January 2010

• 26 CFR 1.665(b)-1A - Accumulation distributions.

...(1) For any taxable year of a trust the term accumulation distribution means an amount...

• Code of Federal Regulations - Title 26: Internal Revenue

• Leaving retirement benefits to trusts: pitfalls for the unwary.

... retirement benefits are left to an accumulation trust (one in which the trustee is not required to...

• The Tax Adviser
• Vol. 41 Nbr. 9, September 2010