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An example of a rabbi trust applying where an employee receives compensation the taxation of which is deferrable is a nonqualified deferred compensation plan.. A rabbi trust may be applicable when one business purchases another business but wants to set aside part of the purchase price and defer payment as well as taxability to the payee upon the satisfaction of conditions to which both ...
Trust deed: A trust deed is a legal document that defines the trust such as the trustee, beneficiaries, settlor and appointer, and the terms and conditions of the agreement. Trust distributions: A trust distribution is any income or asset that is given out to the beneficiaries of the trust.
The first device has been approved by the courts: in Re Tuck's Settlement Trusts, [40] Lord Denning allowed the court and trustees to engage a Chief Rabbi to determine whether a beneficiary's wife was "of the Jewish faith" which determined the beneficiary's eligibility to the trust. Though this condition was conceptually uncertain, owing to the ...
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In Judaism, the instructions of the priests (Hebrew: תורת כהנים torat kohanim) are the rulings and teachings of the priests that are addressed to the Jewish people. [1] [2] Numerous Biblical passages attest to the role of the priests in teaching Torah to the people and in issuing judgment. Later rabbinic statements elaborate on these ...
A rabbi (/ ˈ r æ b aɪ / ⓘ; Hebrew: רַבִּי, romanized: rabbī) is a spiritual leader or religious teacher in Judaism. [1] [2] One becomes a rabbi by being ordained by another rabbi—known as semikha—following a course of study of Jewish history and texts such as the Talmud.
The original Agudath Israel movement was established [11] [9] in Europe in 1912 by some of the most famous Orthodox rabbis of the time, including Rabbi Yisroel Meir Kagen (the Chafetz Chaim), Rabbi Chaim Ozer Grodzinski of Vilna, the Radziner Rebbe, Rabbi Mordechai Yosef Elazar Leiner, the Gerrer Rebbe (the Imrei Emes), and the Chortkover Rebbe.
Sifre 39 likewise follows Rabbi Ishmael's view, according to Hullin 49a. These and other less cogent reasons seem to indicate that the Sifre to Numbers originated in Rabbi Ishmael's school, although this does not exclude the assumption that the editor in addition borrowed much from Shimon bar Yochai's midrash [16] and other less-known midrashim.