Web Results

en.wikipedia.org/wiki/Beneficiary_(trust)

"Cestui que use" redirects here. See also, Cestui que. In trust law, a beneficiary or cestui que use, a.k.a. cestui que trust, is the person or persons who are entitled to the benefit ... (i) the trust as a separately taxable entity in its own right, (ii) treating the trust property as still the property of the settlor, and (iii) treating the trust ...

www.atgf.com/underwriting/news/common-trust-problems-and-solutions

Nov 4, 2013 ... First, what happens in a situation where a deed is granted to a trust instead of to a trustee? ... These people do not form an entity; the trust is their legal ..... identity or location is unknown and not reasonably ascertainable.

wtop.com/business-finance/2018/04/7-questions-ask-when-taking-control-trust

Apr 18, 2018 ... If you are taking control of a trust for your own benefit, one source of fear may simply be fear of the unknown. .... trust taxation is that income earned in the trust that is kept in the trust entity will be taxed at trust tax rates. ... are taxed at the more favorable long-term capital gains on your individual tax return.

www.irs.gov/pub/irs-tege/eotopica03.pdf

When does a trust begin to exist for IRC 508(a) purposes? 11. How are courts .... The trustee may be an individual or organization. .... itself or related entities with the trust's funds. ...... unknown or contingent expenses of the estate or trust.

www.ffiec.gov/bsa_aml_infobase/pages_manual/OLM_083.htm

Trust 256The Office of the Comptroller of the Currency uses the broader term ... Such plans often have individual participant or beneficiary accounts. ... such as employee benefit plan accounts established by government entities, ... function of providing for the beneficiaries. agency accounts, and unidentified beneficiaries).

www.lexisnexis.com/risk/intl/en/resources/whitepaper/Ultimate-beneficial-ownership-aml-fatca.pdf

beneficial ownership information of legal persons and arrangements. ... Notably, in insurance and trust arrangements, often times the beneficiaries are ... the financial services of an entity to establish an investment account or an operating  ...

www.whiteandwilliams.com/resources-alerts-Personal-Representatives-and-Fiduciaries-Executors-Administrators-and-Trustees-and-Their-Duties.html

“Fiduciary” - An individual or trust company that acts for the benefit of another. ... Corporate entities (banks and trust companies) are also called executors. ... might appoint someone unknown to the decedent and unfamiliar with his affairs.

www.taxjustice.net/wp-content/uploads/2016/06/TJN2016_BO-EUAMLD-FATF-Part2-Trusts.pdf

Jun 28, 2016 ... 4.1.3 Persons mentioned in the trust deed or other trust documents. ..... other relevantly similar entities” while “Legal arrangements refers to ..... it is easier for authorities to disregard them than to try and find the (unidentified).

www.fatf-gafi.org/media/fatf/documents/reports/Guidance-transparency-beneficial-ownership.pdf

ENHANCING THE TRANSPARENCY OF LEGAL PERSONS (R.24). ..... series of corporate entities and trusts created in different countries) can be particularly difficult to trace when transactions between ..... unidentified interests. f). The natural ...