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  • Subject

    trust of residue

    Sources
    The first problem (in respect of a disallowed debt) can be avoided if the residue of the estate passes into a flexible trust for the benefit of the spouse and the family instead of passing to the survivor absolutely. The flexible trust of residue can also be beneficial in connection with the future tax planning of the surviving spouse. It can be used quite effectively to gain a third nil rate band for the benefit of the estates.
    Comment
    Authorgini03 Jun 07, 13:10
    SuggestionResidualtreuhandfond
    Comment
    Residue bezieht sich hier auf den Teil des Erbes, fuer den es keine Testamentsbestimmungen gibt oder bei dem es steuerliche Schwierigkeiten gibt (... in respect of a disallowed debt). Es geht dann darum, wie diese residual verarztet werden kann.
    #1AuthorJack and Jill03 Jun 07, 20:21
     
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