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Bảng thuật ngữ

The vocabulary of substantial wealth — 180 thuật ngữ, mỗi thuật ngữ có trang riêng: ý nghĩa, tầm quan trọng và những điểm cần lưu ý.

Tất cả Ngân hàng & Bảo hiểmGia đình & Quản trịTừ thiệnThị trường tư nhânThị trường đại chúngThuếTrust & Di Sản
D&O Directors & Officers Insurance

Insurance that covers the personal financial liability of individuals serving on a…

 PPLI Private Placement Life Insurance

Private Placement Life Insurance (PPLI) is a variable life insurance contract…

 QP Qualified Purchaser

A higher securities-law eligibility tier, defined by a specified level of…

 UBTI Unrelated Business Taxable Income

Unrelated Business Taxable Income (UBTI) is income earned by a tax-exempt account —…

 IG Investment Grade

Investment grade (IG) describes bonds rated by recognized credit-rating agencies…

 TVPI Total Value to Paid-In

A private-fund performance ratio calculated by dividing the sum of all…
11
10b5-1 Plan A pre-arranged written trading plan that allows corporate insiders to buy or sell company stock on a set schedule, providing an affirmative defense… Thị trường đại chúng
A6
Accredited Investor A legal eligibility category defined by securities regulators that determines which individuals and entities may participate in certain private… Thị trường tư nhân Advance Rate An advance rate is the percentage of a collateral asset's market value that a lender is willing to extend as a loan, effectively setting the maximum… Thị trường đại chúng Agreed Value Coverage A property insurance arrangement in which the insurer and policyholder agree on an asset's value upfront, eliminating any depreciation dispute at the… Ngân hàng & Bảo hiểm Alpha Alpha is the portion of an investment's return that is attributed to the manager's skill or decisions, after accounting for the return explained by… Thị trường đại chúng Alternative Minimum Tax AMT A parallel federal tax system that recalculates income using different rules and rates to ensure high-income taxpayers pay a minimum amount of tax. Thuế Annual Exclusion A per-recipient, per-year amount that any individual may give away free of gift tax without touching their lifetime exemption; the amount is set by… Trust & Di Sản
B6
Basis Point bp One one-hundredth of one percentage point, commonly written as "bp" or "bps," used in finance to express small differences in rates, fees, and… Thị trường đại chúng Benchmark A benchmark is a standard index or reference portfolio used to measure whether an investment portfolio is performing well or poorly relative to a… Thị trường đại chúng Beneficiary A person or entity entitled to receive benefits — income, principal, or both — from a trust, estate, insurance policy, or account. Trust & Di Sản Beta Beta measures how sensitively an investment's returns move relative to a reference market — typically expressed as a number where 1.0 means the… Thị trường đại chúng Blackout Period A company-imposed window of time during which designated employees and insiders are prohibited from buying or selling company stock, typically… Thị trường đại chúng Buffered Note A buffered note is a type of structured note that absorbs the first defined percentage of losses on a reference asset, in exchange for capping the… Thị trường đại chúng
C24
Capital Call A fund manager's formal request requiring investors to transfer a portion of their previously committed — but not yet paid — capital by a specified… Thị trường tư nhân Captive Insurer A captive insurer is a licensed insurance company created and owned by a business or family primarily to insure the risks of its owner, rather than… Ngân hàng & Bảo hiểm Carried Interest The share of a fund's investment profits paid to the general partner as performance compensation, typically calculated after investors have received… Thị trường tư nhân Charitable Deduction A charitable deduction is the reduction in taxable income or estate allowed when a taxpayer makes a qualifying gift to an eligible nonprofit… Thuế Charitable Lead Trust CLT A trust that pays a stream of income to one or more charities for a fixed period, after which the remaining assets pass to family members or other… Trust & Di Sản Charitable Remainder Trust CRT A tax-exempt trust that pays income to the grantor or other named beneficiaries for a period, after which the remaining assets pass to one or more… Trust & Di Sản Charitable Remainder Unitrust CRUT A Charitable Remainder Unitrust, a CRT variant that pays beneficiaries a fixed percentage of the trust's assets as revalued each year, rather than a… Trust & Di Sản Clawback A contractual obligation requiring the general partner to return previously paid carried interest to limited partners if, at the end of the fund's… Thị trường tư nhân Closed-End Fund CEF A closed-end fund (CEF) is a pooled investment vehicle that raises a fixed amount of capital through an initial offering, lists its shares on an… Thị trường đại chúng Co-Investment A direct stake in a single deal offered to investors alongside a private fund, often with reduced or waived management fees and carried interest. Thị trường tư nhân Collar A collar is an options strategy that limits both the downside loss and upside gain on a security position by simultaneously purchasing a protective… Thị trường đại chúng Collateral (Maintenance) Call A lender's demand that a borrower deposit additional collateral or repay part of a loan because the pledged assets have fallen below the required… Thị trường đại chúng Committed Capital The total amount an investor has contractually agreed to provide to a fund, regardless of how much has actually been transferred to date. Thị trường tư nhân Concentrated Position A concentrated position is a single investment — typically one stock or private holding — that represents an outsized share of a family's total net… Thị trường đại chúng Consolidated Reporting Consolidated reporting assembles data from all of a family's accounts, custodians, funds, and properties into a single unified view of total wealth… Gia đình & Quản trị Continuation Fund A new fund vehicle created by a general partner to retain one or more assets beyond a fund's original term, offering existing investors the choice to… Thị trường tư nhân Convexity A measure of how a bond's duration itself changes as interest rates move, capturing the curvature in the price-yield relationship that duration alone… Thị trường đại chúng Corpus (Principal) The property — cash, securities, real estate, or other assets — held inside a trust, also called the principal or trust estate, distinct from any… Trust & Di Sản Cost Basis Cost basis is the original purchase price of an asset, adjusted for certain events, used to calculate the taxable gain or loss when that asset is… Thị trường đại chúng Covered Call A strategy in which an investor who owns shares sells another party the right to buy those shares at a set price, collecting a cash premium in… Thị trường đại chúng Credit Spread A credit spread is the additional yield a bond offers above a comparable-maturity government bond, compensating investors for the risk that the… Thị trường đại chúng Crummey Power A temporary right granted to a trust beneficiary to withdraw a newly contributed gift, making that contribution eligible for the annual gift tax… Trust & Di Sản Custodian A custodian is a financial institution that holds a client's assets for safekeeping, settles trades, and maintains official records of ownership. Gia đình & Quản trị Cy Pres A legal doctrine allowing courts — or sometimes trustees — to redirect charitable gifts or trust assets to a purpose as close as possible to the… Từ thiện
D18
Day-Count Test A day-count test is any rule that uses the number of days a person is physically present in a jurisdiction as a threshold for determining tax… Thuế Decanting The process by which a trustee distributes assets from an existing trust into a new trust with updated or improved terms, using authority granted by… Trust & Di Sản Direct Indexing Direct indexing is a strategy in which an investor owns the individual securities that make up an index directly, rather than holding a fund that… Thị trường đại chúng Directed Trust A trust structure in which certain decisions — commonly investment management or distribution authority — are formally delegated to named advisors… Trust & Di Sản Directors & Officers Insurance D&O Insurance that covers the personal financial liability of individuals serving on a corporate or nonprofit board for decisions made in their official… Ngân hàng & Bảo hiểm Distribution Cash or securities returned to investors by a fund when it sells an asset, receives income, or otherwise monetizes a holding. Thị trường tư nhân Distribution Standard The language in a trust document that defines when, how much, and for what purposes a trustee may or must distribute assets to beneficiaries. Trust & Di Sản Distribution Waterfall The contractual sequence that determines the order and priority in which a private fund distributes cash proceeds among the general partner and… Thị trường tư nhân Distributions to Paid-In DPI A private-fund metric expressing the ratio of cumulative cash distributions returned to investors divided by the total capital they have paid in. Thị trường tư nhân Domestic Asset Protection Trust DAPT A trust established under specific state statutes where the person creating the trust can also be a beneficiary while still receiving some creditor… Trust & Di Sản Domicile Domicile is the single jurisdiction a person treats as their permanent, true home — determined by both physical presence and demonstrated intent to… Thuế Donor-Advised Fund DAF A charitable giving account held at a sponsoring organization that allows a donor to contribute assets now, receive an immediate tax deduction, and… Từ thiện Drawdown Drawdown is the peak-to-trough decline in the value of a portfolio or investment over a specific period, measuring how much was lost from a prior… Thị trường đại chúng Drawdown Fund A private fund structure in which committed capital is called by the manager in stages as investments are made, rather than collected upfront in a… Thị trường tư nhân Dry Powder Capital that has been committed to a fund but not yet deployed into actual investments, held in reserve awaiting suitable opportunities. Thị trường tư nhân Due Diligence Questionnaire DDQ A standardized document that investment managers complete so allocators can systematically evaluate a firm's operations, risk controls, and… Thị trường tư nhân Duration A measure of a bond's price sensitivity to interest-rate changes, expressed in years, indicating how much a bond's price will rise or fall when rates… Thị trường đại chúng Dynasty Trust A long-duration trust, often designed to last for multiple generations or indefinitely, structured to keep assets outside beneficiaries' taxable… Trust & Di Sản
E9
Estate Tax A federal (and sometimes state) tax levied on the total value of a deceased person's taxable estate before assets are distributed to heirs. Trust & Di Sản Estimated Taxes Estimated taxes are quarterly payments made directly to tax authorities by individuals whose income is not fully covered by withholding, allowing tax… Thuế Evergreen Fund An open-ended private investment vehicle with no fixed termination date, allowing investors to subscribe and redeem periodically rather than… Thị trường tư nhân Excess Liability Insurance that provides additional coverage limits directly above a specific underlying policy, without necessarily broadening the categories of risk… Ngân hàng & Bảo hiểm Exchange Fund A private partnership that allows multiple investors to contribute appreciated shares and receive diversified fund interests in return, potentially… Thị trường đại chúng Exchange-Traded Fund ETF An exchange-traded fund (ETF) is a pooled investment vehicle that holds a basket of securities and trades on a stock exchange throughout the day like… Thị trường đại chúng Exit Tax An exit tax is a deemed-sale tax imposed when certain individuals relinquish U.S. citizenship or long-term permanent residency, treating their… Thuế Expenditure Responsibility The oversight regime under U.S. tax law requiring private foundations to monitor, control, and report on grants made to organizations that are not… Từ thiện Expense Ratio An expense ratio is the annual cost of owning a fund, expressed as a percentage of assets, covering management fees and operating expenses charged… Thị trường đại chúng
F9
Family Assembly A formal, recurring gathering of all family members—across branches and generations—convened to discuss shared values, wealth matters, and collective… Gia đình & Quản trị Family Bank An internal lending structure through which a family provides loans to members for business ventures, education, or other purposes under formally… Gia đình & Quản trị Family Constitution A family constitution is a written document that articulates a family's shared values, governance structures, decision-making rules, and expectations… Gia đình & Quản trị Family Council A family council is a representative governing body composed of family members that provides a forum for collective decision-making, communication… Gia đình & Quản trị Family Office A family office is an organization — or coordinated set of services — dedicated to managing the financial, administrative, and sometimes personal… Gia đình & Quản trị FBAR / FATCA / CRS FBAR, FATCA, and CRS are three overlapping international account-transparency regimes requiring disclosure of foreign financial accounts and assets… Thuế Fee Offset A contractual provision in private fund agreements that credits fees a fund manager earns from portfolio companies against the management fee charged… Thị trường tư nhân Fiduciary Duty A legal and ethical obligation requiring one party to act solely in another's best interest, with loyalty and prudence, when entrusted with authority… Trust & Di Sản Fraudulent Transfer A transfer of assets made with intent to hinder, delay, or defraud creditors, which courts can reverse and return those assets to the creditor's… Trust & Di Sản
G9
General Obligation Bond GO A general obligation bond is a municipal debt security backed by the full taxing power of the issuing government, rather than by revenues from a… Thị trường đại chúng General Partner GP The managing entity of a private fund — typically abbreviated GP — that makes investment decisions, bears legal responsibility for the partnership… Thị trường tư nhân Generation-Skipping Transfer Tax GST The Generation-Skipping Transfer (GST) tax is an additional federal tax on transfers — by gift or at death — made to recipients who are two or more… Trust & Di Sản Gift Tax A federal tax on transfers of property from one person to another during the giver's lifetime, designed to prevent avoidance of the estate tax… Trust & Di Sản GP Catch-Up A distribution tier in a private fund where the general partner receives a disproportionately large share of profits until it has caught up to its… Thị trường tư nhân GP Commitment A GP commitment is the amount of their own capital that a fund's general partner invests alongside limited partners, aligning the manager's financial… Thị trường tư nhân Grantor (Settlor) The individual who creates a trust, contributes assets to it, and establishes its terms — sometimes called the settlor or trustor. Trust & Di Sản Grantor Retained Annuity Trust GRAT An irrevocable trust in which the grantor receives fixed annuity payments for a set term, and any remaining assets pass to beneficiaries potentially… Trust & Di Sản Grantor Trust Status A tax classification in which the person who created a trust — the grantor — is treated as the owner of trust assets for income-tax purposes and must… Trust & Di Sản
H3
HEMS Standard HEMS A trustee distribution standard limiting payouts to a beneficiary's health, education, maintenance, and support — an IRS-recognized phrase that also… Trust & Di Sản High Yield High-yield bonds are debt securities rated below investment grade by credit-rating agencies, offering higher interest payments to compensate… Thị trường đại chúng Human Capital of the Family The collective knowledge, skills, health, relationships, and productive capacity of family members, viewed as a form of wealth alongside financial… Gia đình & Quản trị
I11
Incentive Stock Options ISO A type of employee stock option that receives preferential tax treatment under federal law, with no ordinary income tax at exercise—but with… Thuế Intentionally Defective Grantor Trust IDGT An irrevocable trust deliberately structured so that assets leave the grantor's estate for transfer-tax purposes while the grantor remains… Trust & Di Sản Internal Rate of Return IRR The annualized discount rate that makes a series of cash inflows and outflows break even in present value terms, commonly used to express… Thị trường tư nhân Interval Fund A registered investment fund that allows redemptions only during periodic windows—typically quarterly—rather than on demand, enabling the fund to… Thị trường tư nhân Intestacy The legal condition of dying without a valid will, causing the state's default inheritance laws — not the deceased's wishes — to determine who… Trust & Di Sản Investment Committee A formal body of individuals — family members, advisors, or both — given defined authority to make or oversee investment decisions on behalf of a… Gia đình & Quản trị Investment Grade IG Investment grade (IG) describes bonds rated by recognized credit-rating agencies within the higher-quality tiers, indicating a relatively lower… Thị trường đại chúng Investment Policy Statement IPS An investment policy statement is a written document that establishes a portfolio's objectives, risk parameters, asset allocation guidelines, and… Gia đình & Quản trị Investor Control Doctrine A tax doctrine holding that if a life insurance policyholder exercises sufficient direct control over the specific assets inside the policy's… Ngân hàng & Bảo hiểm Irrevocable Life Insurance Trust ILIT An irrevocable trust that owns a life insurance policy so that the death benefit is excluded from the insured's taxable estate. Trust & Di Sản Irrevocable Trust A trust that, once established, generally cannot be changed or revoked by the grantor, trading control for potential tax and asset-protection… Trust & Di Sản
J1
J-Curve The pattern in private fund investing where early cash outflows and fees produce negative returns before later gains push performance into positive… Thị trường tư nhân
K2
Key-Person Provision A key-person provision is a fund clause that triggers a suspension of new investments — and potentially allows limited partners to exit — if… Thị trường tư nhân Know Your Customer KYC A legally required process by which banks and financial institutions verify a customer's identity, source of wealth, and risk profile before and… Ngân hàng & Bảo hiểm
L6
Letter of Wishes A non-binding written document in which a person or trust settlor communicates personal preferences and context to trustees, without creating legal… Trust & Di Sản Lifetime Exemption The cumulative amount a person may transfer by gift during life or bequest at death — combined — before federal transfer taxes apply; the amount is… Trust & Di Sản Limited Partner LP A limited partner is an investor in a private fund who contributes capital, shares in profits and losses, and enjoys liability limited to their… Thị trường tư nhân Limited Partnership Agreement LPA A Limited Partnership Agreement is the governing legal contract of a private fund that defines the rights, obligations, economics, and rules binding… Thị trường tư nhân Lock-Up A defined period, stated in a fund's governing documents, during which an investor may not request any redemption of their capital. Thị trường tư nhân Loss Carryforward An unused tax loss from one year that tax rules allow a taxpayer to apply against gains or income in a future tax year. Thuế
M7
Management Fee An annual fee charged by a private fund manager, calculated as a percentage of committed or invested capital, covering the fund's operating costs. Thị trường tư nhân Margin Loan A margin loan is a loan from a broker-dealer to an account holder, secured by securities in a brokerage account and governed by federal margin… Thị trường đại chúng Minimum Distribution (Foundations) The legal obligation requiring private foundations to distribute a minimum percentage of their assets annually for charitable purposes, as defined by… Từ thiện Mission-Related Investment MRI A mission-related investment is a market-rate or near-market-rate investment made from a foundation's endowment that is intentionally aligned with… Từ thiện Most Favored Nation Clause MFN A Most Favored Nation clause is a contractual right that entitles an investor to elect any more favorable terms granted to other investors in the… Thị trường tư nhân Multi-Family Office MFO A multi-family office is a professional firm that delivers family-office-style services — investment oversight, tax coordination, estate planning… Gia đình & Quản trị Multiple on Invested Capital MOIC A simple ratio expressing total value returned or expected from an investment divided by the total capital invested, without regard to how long that… Thị trường tư nhân
N2
Net Asset Value NAV Net Asset Value (NAV) is the estimated total value of a fund's or portfolio's assets minus its liabilities, representing the per-share or aggregate… Thị trường tư nhân Net Investment Income Tax NIIT A federal surtax applied to net investment income—such as interest, dividends, and capital gains—for taxpayers whose income exceeds certain… Thuế
O1
Outsourced Chief Investment Officer OCIO An Outsourced Chief Investment Officer (OCIO) is a firm or individual hired to assume day-to-day portfolio management responsibilities while the… Gia đình & Quản trị
P15
Pass-Through Entity A pass-through entity is a business structure that pays no federal income tax itself; instead, profits and losses flow to owners and are taxed on… Thuế Passive Foreign Investment Company PFIC A Passive Foreign Investment Company (PFIC) is a foreign corporation meeting certain income or asset tests, subject to a punitive U.S. tax regime… Thuế Portability A federal estate-tax rule allowing a surviving spouse to claim any unused portion of a deceased spouse's lifetime exemption, effectively combining… Trust & Di Sản Pour-Over Will A will that automatically directs any assets left outside a trust at death into that trust, ensuring the trust's terms govern their ultimate… Trust & Di Sản Power of Appointment A legal right granted in a trust or will allowing a designated person to direct who ultimately receives specific property or trust assets. Trust & Di Sản Preferred Return A minimum annual return that limited partners must receive on their capital before a fund manager begins earning carried interest, also called a… Thị trường tư nhân Premium / Discount to NAV Premium or discount to NAV describes whether a fund's market price trades above (premium) or below (discount) the per-share value of the assets it… Thị trường đại chúng Private Bank A financial institution or dedicated division of a larger bank that provides integrated banking, lending, investment, and advisory services… Ngân hàng & Bảo hiểm Private Foundation A tax-exempt charitable organization established and controlled by a family or individual, funded by private contributions, and required by law to… Từ thiện Private Placement Life Insurance PPLI Private Placement Life Insurance (PPLI) is a variable life insurance contract issued in a private, non-registered offering that allows the… Ngân hàng & Bảo hiểm Private Placement Memorandum PPM A Private Placement Memorandum (PPM) is the primary disclosure document for a privately offered security, describing the investment, its risks… Thị trường tư nhân Probate The court-supervised legal process by which a deceased person's will is validated, debts are settled, and remaining assets are distributed to heirs. Trust & Di Sản Program-Related Investment PRI A program-related investment is a foundation's concessionary loan, equity stake, or guarantee made primarily to advance charitable purposes rather… Từ thiện Protective Put A protective put is an options contract purchased on a security already owned, granting the right to sell that security at a specified price, thereby… Thị trường đại chúng Public Market Equivalent PME A method of benchmarking a private fund's performance by replicating its cash flows in a public market index, enabling a like-for-like return… Thị trường tư nhân
Q3
Qualified Personal Residence Trust QPRT A trust into which a homeowner transfers a personal residence at a reduced gift-tax value, retaining the right to live there for a fixed number of… Trust & Di Sản Qualified Purchaser QP A higher securities-law eligibility tier, defined by a specified level of investable assets, that unlocks access to certain private funds not… Thị trường tư nhân Qualified Small Business Stock QSBS Stock in a qualifying C-corporation that, if held long enough and meeting specific requirements, may allow shareholders to exclude a substantial… Thuế
R9
Rebalancing Rebalancing is the disciplined process of buying and selling portfolio holdings to restore the asset mix back to its original or target policy… Thị trường đại chúng Reciprocal Trust Doctrine A legal rule that can cause courts to "uncross" two mirror-image trusts created by spouses or partners, effectively treating each grantor as owning… Trust & Di Sản Redemption Gate A contractual provision in a fund's governing documents that limits the total percentage of investor capital that may be withdrawn during any single… Thị trường tư nhân Residual Value to Paid-In RVPI A private-fund metric expressing the ratio of the net asset value of unrealized investments still held by the fund to the total capital investors… Thị trường tư nhân Restricted and Control Stock Shares of a company that cannot be freely sold or transferred until specific conditions — such as a vesting schedule or regulatory holding period —… Thị trường đại chúng Revenue Bond A revenue bond is a municipal security whose principal and interest are repaid solely from the income generated by a specific project or facility… Thị trường đại chúng Revocable Trust A legal arrangement in which the person who creates the trust retains full power to amend, revoke, or dissolve it at any time during their lifetime. Trust & Di Sản Rule 144 An SEC safe-harbor rule that defines the specific conditions under which holders of restricted or control stock may sell those shares into the public… Thị trường đại chúng Rule Against Perpetuities RAP A legal rule that historically limited how long a trust could hold property before it had to terminate and distribute assets to beneficiaries. Trust & Di Sản
S23
Safe Harbor (Estimated Tax) The estimated-tax safe harbor is a set of IRS rules under which a taxpayer avoids underpayment penalties if total estimated payments and withholding… Thuế Schedule K-1 K-1 A Schedule K-1 is the annual tax form a partnership, S corporation, or trust issues to each owner, reporting that owner's share of income… Thuế Scheduled Valuables A policy endorsement or separate policy that lists specific high-value items — art, jewelry, watches, wine, collectibles — individually, each with… Ngân hàng & Bảo hiểm Secondaries The purchase of an existing stake in a private fund or portfolio of fund stakes from another investor, rather than committing capital at the fund's… Thị trường tư nhân Section 7520 Rate The Section 7520 rate is the IRS-published monthly interest rate used to value annuities, income interests, and remainder interests in trusts for… Trust & Di Sản Section 754 Election A Section 754 election allows a partnership to adjust the tax basis of its assets when a partnership interest is sold or a partner dies, aligning… Thuế Securities-Based Line of Credit SBLOC A securities-based line of credit (SBLOC) is a revolving loan extended by a lender using a borrower's investment portfolio as collateral, outside the… Thị trường đại chúng Self-Dealing A category of transactions between a private foundation and its disqualified persons — typically insiders — that federal law prohibits or strictly… Từ thiện Self-Insurance Self-insurance is the deliberate decision to retain a financial risk internally — absorbing potential losses from one's own resources — rather than… Ngân hàng & Bảo hiểm Separately Managed Account SMA A separately managed account (SMA) is a professionally managed investment portfolio in which the client directly owns each individual security… Thị trường đại chúng Sharpe Ratio The Sharpe ratio measures the return an investment delivered above a risk-free rate, divided by the volatility of those returns, expressing how much… Thị trường đại chúng Shirtsleeves to Shirtsleeves A piece of multigenerational folklore warning that family wealth created in one generation is often dissipated by the third, expressed in similar… Gia đình & Quản trị Side Letter A side letter is a private bilateral agreement between a fund manager and a specific investor that grants that investor terms — such as fee discounts… Thị trường tư nhân Side Pocket A separate accounting sleeve within a fund that isolates a specific illiquid or hard-to-value investment from the main portfolio, limiting… Thị trường tư nhân Single-Family Office SFO A single-family office is a private organization owned and operated by one family solely to manage that family's wealth, affairs, and legacy. Gia đình & Quản trị Situs The legal jurisdiction — typically a U.S. state or foreign country — whose laws govern a trust's administration, validity, and taxation. Trust & Di Sản Spendthrift Clause A trust provision that prevents a beneficiary from voluntarily transferring their interest and blocks creditors from reaching trust assets before a… Trust & Di Sản Spousal Lifetime Access Trust SLAT An irrevocable trust funded by one spouse for the benefit of the other, allowing the gifting spouse to remove assets from their estate while… Trust & Di Sản Statutory Residency Statutory residency is a legal status imposed by a state's tax code when a person meets a defined formula — typically days present plus a permanent… Thuế Step-Up in Basis A reset of an inherited asset's cost basis to its fair market value at the original owner's date of death, potentially eliminating capital gains tax… Trust & Di Sản Stewardship The philosophy that current holders of family wealth are caretakers of resources intended to benefit future generations, not simply owners free to… Gia đình & Quản trị Structured Note A structured note is a debt security issued by a financial institution whose repayment terms are linked to the performance of an underlying asset… Thị trường đại chúng Subscription Credit Line A short-term credit facility borrowed by a private fund against investors' unfunded commitments, used to deploy capital quickly before formal capital… Thị trường tư nhân
T7
Tax-Equivalent Yield TEY Tax-equivalent yield is the pretax return a taxable bond must offer to produce the same after-tax income as a tax-exempt bond for an investor at a… Thị trường đại chúng Tax-Loss Harvesting TLH Tax-loss harvesting (TLH) is the practice of selling a security at a loss to generate a realized capital loss that can offset taxable capital gains… Thị trường đại chúng Total Value to Paid-In TVPI A private-fund performance ratio calculated by dividing the sum of all distributions and remaining net asset value by the total capital investors… Thị trường tư nhân Treasury Bill T-bill A Treasury bill is a short-term U.S. government debt obligation, maturing in one year or less, sold at a discount to face value and redeemed at full… Thị trường đại chúng Treasury Inflation-Protected Securities TIPS Treasury Inflation-Protected Securities are U.S. government bonds whose principal value is adjusted periodically in line with a government inflation… Thị trường đại chúng Trust Protector A person or entity appointed in a trust document with defined powers to oversee, modify, or intervene in the trust's administration independently of… Trust & Di Sản Trustee The individual or institution legally responsible for holding, managing, and distributing trust assets according to the trust document and applicable… Trust & Di Sản
U2
Umbrella Liability Policy A personal liability insurance policy that pays claims exceeding the limits of underlying home, auto, or other primary policies, up to a much higher… Ngân hàng & Bảo hiểm Unrelated Business Taxable Income UBTI Unrelated Business Taxable Income (UBTI) is income earned by a tax-exempt account — such as an IRA or charitable trust — from an active business or… Thuế
V3
Vintage Year The calendar year in which a private fund begins making its first investments or drawing capital from investors, used as the primary basis for… Thị trường tư nhân Virtual Family Office VFO A virtual family office is a coordinated network of independent, outside specialists — attorneys, investment advisers, accountants, and others —… Gia đình & Quản trị Volatility Volatility measures how widely and rapidly an investment's returns fluctuate over time, most commonly expressed as the annualized standard deviation… Thị trường đại chúng
W1
Wash Sale A wash sale occurs when an investor sells a security at a loss and repurchases the same or a substantially identical security within thirty days… Thị trường đại chúng
Y2
Yield Curve The yield curve is a visual representation of the interest rates available on bonds of the same credit quality across a range of maturities, from… Thị trường đại chúng Yield to Maturity YTM Yield to maturity (YTM) is the total annualized return a bond investor would earn if the bond is held until it matures and every promised payment is… Thị trường đại chúng

Bậc Thang Tài Sản

Quản lý Tài sản Lớn Tài sản tại $10MTài sản tại $25MTài sản tại $50MTài sản tại $100MTài sản tại $250MTài sản tại $500MTài sản tại $1B+

Đầu tư

Đầu tư Thị trường đại chúng Thị trường tư nhân Bất động sản Tài sản Lối sống Tổng quan Thị trường Bộ lọc

Lập kế hoạch

Thuế Lập kế hoạch di sản Trust Từ thiện Bảo hiểm Quản lý rủi ro Ngân hàng & Tín dụng

Gia đình

Family Office Quản trị Gia đình Thế hệ Tiếp theo Tài sản Toàn cầu Chuyên gia

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