Tax Memo

Trusts, settlements and estates

 CHAPTER 1   General principles 

 SECTION 1   Introduction 

 A.  Definitions 
Trusts or settlements 
A trust or settlement is a binding obligation on a person (known as the trustee) to hold or deal with property for the benefit of another person, or of a class of persons of which the trustee may be a member. The persons who benefit under a trust in this way are known as the beneficiaries.
A wider definition of a settlement is given where anti-avoidance regulations are applied to preven...

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