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Simple trust |
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simple trust n. a trust which requires that all income be distributed each year and not accumulated. (See: trust) SIMPLE TRUST. A simple trust corresponds with the ancient use, and is where property is simply vested in one person for the use of another, and the nature of the trust, not being qualified by the settler, is left to the construction of law. It differs from a special trust. (q.v.) 2 Bouv. Inst. n. 1896. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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to the extent that the bare trust holds only title to these assets and the beneficial owner performs all administrative functions, the bare trust will not be required to register for GST? |
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