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  2. Private annuity trust - Wikipedia

    en.wikipedia.org/wiki/Private_annuity_trust

    The investment of the pre-tax proceeds potentially gives private annuity trusts the ability to generate substantially more money over the long run than a direct and taxed sale. Partially offsetting this advantage are the compressed income tax brackets for trusts that cause the investment earnings to reach the maximum income tax bracket when ...

  3. 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 ...

  4. 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.

  5. Asset-protection trust - Wikipedia

    en.wikipedia.org/wiki/Asset-protection_trust

    In trust law, an asset-protection trust is any form of trust which provides for funds to be held on a discretionary basis. Such trusts are set up in an attempt to avoid or mitigate the effects of taxation, divorce and bankruptcy on the beneficiary. Such trusts are therefore frequently proscribed or limited in their effects by governments and ...

  6. Trust (law) - Wikipedia

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

    Private and public trusts: A private trust has one or more particular individuals as its beneficiary. By contrast, a public trust (also called a charitable trust) has some charitable end as its beneficiary. To qualify as a charitable trust, the trust must have as its object certain purposes such as alleviating poverty, providing education ...

  7. Did you receive a higher-than-expected tax bill from the IRS ...

    www.aol.com/finance/did-receive-higher-expected...

    Discovering at the last minute that you owe additional taxes can be frustrating, but Jonathan Kessler, executive vice president and head of credit & cash management solutions at PNC Private Bank ...

  8. A little-known provision in the tax code allows private equity managers and hedge fund speculators to treat their earnings not as income but as capital gains, allowing them to cut their tax burden ...

  9. Alternative minimum tax - Wikipedia

    en.wikipedia.org/wiki/Alternative_minimum_tax

    The alternative minimum tax (AMT) is a tax imposed by the United States federal government in addition to the regular income tax for certain individuals, estates, and trusts. As of tax year 2018, the AMT raises about $5.2 billion, or 0.4% of all federal income tax revenue, affecting 0.1% of taxpayers, mostly in the upper income ranges. [1] [2]

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