Tag: estate

When a company fails to meet the listing requirements of a stock exchange, it may turn to a back door listing as a way...

What is a Charitable Remainder Trust A Charitable Remainder Trust, or CRT, is a type of trust that allows the settlor (the person establishing the...

What is 'Calculation Agent' An entity that determines the price of an investment product such as a swap. A calculation agent calculates...

What is passive income and why should you care Passive income is a type of income that does not require active work to earn. This...

DefinitionA capital gain refers to profit that results from a sale of a capital asset, such as stock, bond or real estate, where the...

What is 'Passive Activity Loss Rules' A set of rules that prohibits using passive losses to offset earned or ordinary income. Passive...

What is 'Qualified Trust' A tax-advantaged fiduciary relationship between an employer and an employee in the form of a stock bonus, pension,...

What is 'Qualified Disclaimer' A refusal to accept property that meets with provisions set forth in the Internal Revenue Code Tax Reform...

DefinitionIn United States securities law, the quiet period has "historically , a quiet period of time extended from the time a company files a...

What is a qualified appraisal and why do you need one When you're buying or selling a home, it's important to have a qualified appraisal....