clifford trust   (TTS Sound)

The clifford_trust has 1 Senses.

• clifford trust, grantor trust
• a trust established to shift the income to someone who is taxed at a lower rate than the grantor for a period of 10 years or more
• 10年間以上譲渡人よりも低額納税者に収益を移譲するために創設される信託