remainder beneficiary造句

• Each remainder beneficiary got 3.06 percent of his or her interest in the trust.
• Each remainder beneficiary got 3 . 06 percent of his or her interest in the trust.
• Each remainder beneficiary reported a capital gain from the sale of that portion, the sisters had said.
• And each remainder beneficiary " incurred substantial income tax liability as a result of his or her sale, " they added.
• The trusts received the payments from CEI for the purchase of CEI stock, and each trust distributed the proceeds among secondary beneficiaries of a type known as " remainder beneficiaries ."
• The GRATs did not return the full annuity payments expected by Audrey ( because Wal-Mart stock had underperformed expectations ), so no property remained for the daughters ( the remainder beneficiaries ).
• At the end of the beneficiary's life, the balance remaining in the trust can be distributed directly to the remainder beneficiaries of the trust with no right for the government to first receive reimbursement for the expenditures it made for the beneficiary during that person's life.
• The " bona fide business reasons " for the sale, the sisters had said in their petitions, were " for CEI to repurchase shares of its stock at a favorable price " and " for the remainder beneficiaries to turn a valuable property right into cash for their present use ."
• The transfer of the residence to the trust constitutes a completed gift . The split interest character of the trust is as follows : the grantor retains the right to live in the house for a number of years, rent free, and then the remainder beneficiaries of the trust become fully vested in their interest.
• Because now there is a possibility that the grantor will die within the retained term and the remainder beneficiaries will then receive nothing, the value of the retained term increases and the value of the remainder interest decreases ( only the transfer of the remainder interest is subject to the gift tax, so it is beneficial to decrease its value ).