Tag: estate
Back Door Listings
When a company fails to meet the listing requirements of a stock exchange, it may turn to a back door listing as a way...
Charitable Remainder Trust
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...
Calculation Agent
What is 'Calculation Agent' An entity that determines the price of an investment product such as a swap. A calculation agent calculates...
Passive Income
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...
Capital Gain
DefinitionA capital gain refers to profit that results from a sale of a capital asset, such as stock, bond or real estate, where the...
Passive Activity Loss Rules
What is 'Passive Activity Loss Rules' A set of rules that prohibits using passive losses to offset earned or ordinary income. Passive...
Qualified Trust
What is 'Qualified Trust' A tax-advantaged fiduciary relationship between an employer and an employee in the form of a stock bonus, pension,...
Qualified Disclaimer
What is 'Qualified Disclaimer' A refusal to accept property that meets with provisions set forth in the Internal Revenue Code Tax Reform...
Quiet Period
DefinitionIn United States securities law, the quiet period has "historically , a quiet period of time extended from the time a company files a...
Qualified Terminable Interest Property (QTIP) Trust
What is a Qualified Terminable Interest Property (QTIP)?
A Qualified Terminable Interest Property, or QTIP, is a type of trust that provides income to a...