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  2. Life estate - Wikipedia

    en.wikipedia.org/wiki/Life_estate

    The ownership of a life estate is of limited duration because it ends at the death of a person. Its owner is the life tenant (typically also the 'measuring life') and it carries with it right to enjoy certain benefits of ownership of the property, chiefly income derived from rent or other uses of the property and the right of occupation, during his or her possession.

  3. Reversion (law) - Wikipedia

    en.wikipedia.org/wiki/Reversion_(law)

    A reversion in property law is a future interest that is retained by the grantor after the conveyance of an estate of a lesser quantum than he has (such as the owner of a fee simple granting a life estate or a leasehold estate).

  4. Accounting for leases in the United States - Wikipedia

    en.wikipedia.org/wiki/Accounting_for_leases_in...

    At the same time, the asset is depreciated. If the lease has an ownership transfer or bargain purchase option, the depreciable life is the asset's economic life; otherwise, the depreciable life is the lease term. Over the life of the lease, the interest and depreciation combined will be equal to the rent payments.

  5. Rule against perpetuities - Wikipedia

    en.wikipedia.org/wiki/Rule_against_perpetuities

    The rule against perpetuities serves a number of purposes. First, English courts have long recognized that allowing owners to attach long-lasting contingencies to their property harms the ability of future generations to freely buy and sell the property, since few people would be willing to buy property that had unresolved issues regarding its ownership hanging over it.

  6. Life interest - Wikipedia

    en.wikipedia.org/wiki/Life_interest

    A life interest [1] (or life rent in Scotland) is a form of right, usually under a trust, that lasts only for the lifetime of the person benefiting from that right. A person with a life interest is known as a life tenant. A life interest ends when the life tenant dies. An interest in possession trust is the most common example of a life ...

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  8. Future interest - Wikipedia

    en.wikipedia.org/wiki/Future_interest

    A has a possessory interest in life estate subject to executory limitation (B's executory interest). B has an executory interest, because his interest does not vest unless A's life estate terminates due to the 'unnatural' condition subsequent. The interest is shifting, because if A drinks, then the property "shifts" from one grantee to another.

  9. Both arrived from elsewhere. Himelfarb spent most of his life in the music business on the East Coast, popularizing reggae in the U.S. as a producer and founder of his own record label.