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信託（Trust）
取消可能信託の基本からGRAT、ダイナスティ・トラスト、設立地の選択まで — 資産移転と保全の仕組みを解説。
教育的なリファレンスとして — 解説とトレードオフの整理を提供するものであり、推奨ではありません。特定のファミリーに何が適切かは、有資格の専門家にご相談ください。
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What Is a Trust?
A trust is a legal arrangement in which one party (the grantor) transfers ownership of assets to a second party (the trustee) to hold and manage for the benefit of a third party (the beneficiaries). By splitting legal ownership…
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Choosing a Trustee
Choosing a trustee is one of the most consequential decisions in trust design, because the trustee holds legal title to…
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GRATs
A grantor retained annuity trust (GRAT) is an irrevocable trust into which a grantor transfers assets, receives fixed…
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財団
1 エントリー数
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資産移転の手法
4 エントリー数
IDGTs and Installment Sales
An intentionally defective grantor trust (IDGT) is an irrevocable trust structured so that its assets are removed from the grantor's taxable estate for…
SLATs
A Spousal Lifetime Access Trust (SLAT) is an irrevocable trust that allows one spouse to make a completed gift into the trust — using some or all of their…
QPRTs
A Qualified Personal Residence Trust (QPRT) is an irrevocable trust that allows a homeowner to transfer a residence to heirs at a reduced gift-tax cost by…
Charitable Remainder and Lead Trusts
Charitable remainder trusts and charitable lead trusts are "split-interest" structures that divide the economic benefits of donated assets between a…
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ストラクチャー
4 エントリー数
Dynasty Trusts
A dynasty trust is a long-term, often perpetual, irrevocable trust designed to hold wealth across multiple generations while keeping assets outside the…
Asset Protection Trusts
An asset protection trust is a legal structure designed to place assets beyond the reach of future creditors while allowing the person who funded the…
Directed Trusts and Trust Protectors
Directed trusts separate the traditional all-in-one trustee role into distinct functions — investment management, distribution decisions, and…
Trust Situs
Trust situs refers to the legal domicile of a trust — the state whose laws govern how the trust is created, administered, and taxed. The choice of situs…
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